TITLE

Sales Tax on Internet Service Providers

AUTHOR(S)
Rothenburg, Eric
PUB. DATE
January 2007
SOURCE
Journal of State Taxation;Jan/Feb2007, Vol. 25 Issue 2, p27
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article discusses the arguments in the collection of sales tax on Internet service providers (ISP) in the U.S. The author asserts that sales tax should be remitted based on the location where the ISP is providing its services. He opposes to the proposal of exempting new goods and services introduced in the market from tax. He claims that many states wanted to nullify the Internet Freedom Act and impose tax on Internet access.
ACCESSION #
23898296

 

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