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The Sales Tax and Electronic Commerce: So What's New?

Author

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  • Fox, William F.
  • Murray, Matthew N.

Abstract

Identifies and examines state policy issues to be addressed in the taxation of electronic commerce. Argues for destination-based taxes, congressional action on nexus, a direct use rule for business purchase exemptions, and similar taxation of functionally equivalent activities.

Suggested Citation

  • Fox, William F. & Murray, Matthew N., 1997. "The Sales Tax and Electronic Commerce: So What's New?," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(3), pages 573-592, September.
    • Handle: RePEc:ntj:journl:v:50:y:1997:i:3:p:573-92
    DOI: 10.1086/NTJ41789282
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    Cited by:

    1. James Alm & H. Spencer Banzhaf, 2012. "Designing Economic Instruments For The Environment In A Decentralized Fiscal System," Journal of Economic Surveys, Wiley Blackwell, vol. 26(2), pages 177-202, April.
    2. Bruce, Donald & Fox, William F., 2000. "E-Commerce in the Context of Declining State Sales Tax Bases," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(4), pages 1373-1390, December.
    3. Ligthart, J.E., 2004. "Consumption Taxation in a Digital World : A Primer," Discussion Paper 2004-102, Tilburg University, Center for Economic Research.
    4. Weiner, Joann M., 1997. "Discussion of Papers on Telecommunications Taxation," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(3), pages 623-630, September.
    5. Charles McLure, 1999. "Electronic Commerce and the State Retail Sales Tax: A Challenge to American Federalism," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 6(2), pages 193-224, May.
    6. Austan Goolsbee, 2001. "The Implications of Electronic Commerce for Fiscal Policy (and Vice Versa)," Journal of Economic Perspectives, American Economic Association, vol. 15(1), pages 13-23, Winter.
    7. Cuneyt Koyuncu & Donald Lien, 2003. "E-commerce and consumer's purchasing behaviour," Applied Economics, Taylor & Francis Journals, vol. 35(6), pages 721-726.
    8. Austan Goolsbee, 1998. "In a World Without Borders: The Impact of Taxes on Internet Commerce," NBER Working Papers 6863, National Bureau of Economic Research, Inc.

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