Cyberlaw Topics: Sales Tax
This site contains resources about taxation, including:
Taxation Legislation for Cyberspace
Taxation Issues in Cyberspace
Selected Articles
Selected Cases
Tax Forms, Publications and Resources
Other Useful Links
Taxation Legislation for Cyberspace
Internet Tax Freedom Act (ITFA)
The Internet Tax Freedom Act (formerly known as S.442, now Title XI of P.L. 105-277, the Omnibus Appropriations Act of 1998), reproduced herein, establishes the Advisory Commission on Electronic Commerce.
US Tax Code Online
This document allows you to access the complete text of the United States Internal Revenue Code, Title 26 of the U.S. Code (26 USC) in a variety of ways. A WAIS-based full-text search engine allows you to quickly locate Code sections by content.
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Taxation Issues in CyberspaceFederation of Tax Administrators-Electronic Commerce Project
The Federation of Tax Administrators (FTA) improves the quality of state tax administration by providing services to state tax authorities and administrators. These services include research and information exchange, training, and intergovernmental and interstate coordination. Click here to view their files on Technology and Electronic Commerce.
Selected Tax Policy Implications of Global Electronic Commerce
By the U.S. Dept. of Treasury. This paper provides an introduction to certain federal income tax policy and administration issues presented by developments in communications technology and electronic commerce. This paper is a discussion document, designed to elicit views on the issues presented as well as suggestions as to solutions for new problems.
Taxation of eCommerce
By Global Internet Policy Initiative (GIPI). "The question of taxing e-commerce has been addressed in a number of forums. The main issue concerns jurisdiction: which governmental entity shall have the authority to tax a transaction that spans several jurisdictions? This memo explains how the OECD, the EU and the US have tried to achieve the twin goals of a comprehensive e-commerce taxation policy framework: to avoid either double-taxation or non-taxation; and to avoid disparate treatment of off-line versus on-line transactions."
Tax Cybrary
By Vertex. A resource center for the most up-to-date information on state and local taxes, including Internet taxes
Tax on Internet Sales
By Nolo Press. Here's the skinny on Internet sales tax: who pays it, who doesn't and why it makes a difference to state governments and brick-and-mortar retailers.
Institute for Policy Innovation argues against a permanent internet tax moratorium. For full text, refers to www.ipi.org
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Selected ArticlesE-Commerce Tax News
Current news and feature articles on taxation of e-commerce - for Net-entrepreneurs, tax advisors, educators, students, government policy makers.
IRS: Newsroom
View the latest news from the IRS. Also, search for news from IRS archives.
IRS: News Email Subscription
Subscribe to one or both of the two e-mail services of the IRS.GOV web site. The Digital Dispatch is designed to provide important upcoming tax dates, what's new on the IRS web site, recently added tax forms and publications, IRS News Releases and special IRS announcements. The Local News Net is designed to provide localized, targeted and immediate information for tax professionals for a specific geographical area.
Internet Tax Freedom Act Extended
By D. Hardesty. On November 28, 2001, President Bush signed a bill to extend the Internet Tax Freedom Act for two more years. This is a no-frills extension, which keeps Internet access free of sales tax in most states, and puts off for two years any further action by Congress on Internet taxation.
Internet Sales Tax Battle Continues
By R. Weisman. June 27, 2001, Analysts say Congress will eventually have to consider lifting the ban on Internet sales taxes as online transactions grab a larger share of retail revenues.
Tax.Org
Tax Information Worldwide. The Nation's #1 Tax Policy and News Magazine
Some 37 states, including the state of Wyoming, propose changes to incorporate Streamlined Sales Tax Agreement Sourcing Language in Sales, Use Tax. http://revenue.state.wy.us
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Selected CasesU.S. Tax Court
Home page of the US Tax Court, which is a judicial forum in which affected persons could dispute tax deficiencies determined by the Commissioner of Internal Revenue prior to payment of the disputed amounts. Search for cases and and memorandum opinions from l/l/99; Summary opinions from l/l/2001.
The Connecticut Gift Card Law, that prohibits the sale of any expired "gift certificate" does not violate the commerce clause. See case.
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Tax Forms, Publications and ResourcesIRS: Forms and Publications
Search and download all current and prior year forms & publications.
IRS: Tax Information for Businesses
Whether you're a sole proprietor or a large corporation, being able to get your hands on sound, accurate tax rules and regulations and how they affect your business, can save you lots of headaches. And in the end, it can even save you money.
State Tax Forms
Links to State Tax forms and information.
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Other Useful LinksIRS.gov
Homepage of the U.S. Internal Revenue Service.
IRS.com (formerly called TaxWeb)
This is a company that provides tax services. You can do your own taxes online for free or solicit help from experienced professionals.
Tax and Accounting Sites Directory
A free interactive resource tax and accounting professionals
Legalbitstream
Free Federal Tax Law Research databases
International Tax Glossary
http://www.ibfd.nl/
The Center on Budget and Policy Priorities
http://www.cbpp.org/
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