Sales and use taxation in E-commerce: Where we are and what needs to be done
As sales through the Internet have increased, states have sought to force remote sellers to collect and remit sales/use taxes. In response to the U.S. Supreme Court's Constitutional obstacles, the Streamlined Sales Tax Project (SSTP) was organized in 2000. SSTP is a voluntary effort by a number of states to address the Constitutional problems and reduce the burden of sales tax administration for all sellers in all types of commerce. This article examines the current state of the law and the major problems surrounding the SSTP.
use tax sales tax electronic commerce taxation internet taxation consumption tax