Sales Tax on Internet Service Providers

Rothenburg, Eric
January 2007
Journal of State Taxation;Jan/Feb2007, Vol. 25 Issue 2, p27
Academic Journal
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.


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