Problems are especially severe when the commerce crosses the boundaries of nations.
Two types of electronic commerce. Digitized products are delivered electronically, as well as being ordered and paid for electronically. General administrative problems . In implementing both income and sales taxes, tax administrators supplement examination of books of account with examination of purchases of inputs and the production and movement of inventories. When products take intangible forms, as in the case of digitized content, this supplemental information is not available, as the marginal cost of production is trivial and there are no inventories of either inputs or outputs.