{
  "id": "RL31252",
  "type": "CRS Report",
  "typeId": "REPORT",
  "number": "RL31252",
  "active": false,
  "source": "University of North Texas Libraries Government Documents Department",
  "versions": [
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metacrs9752/",
      "id": "RL31252 2006-03-09",
      "date": "2006-03-09",
      "retrieved": "2007-06-12T13:55:17",
      "title": "State and Local Sales and Use Taxes and Internet Commerce",
      "summary": null,
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20060309_RL31252_19e48ba1802f59c39277c6bcb5b5a09250a2b7fa.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20060309_RL31252_19e48ba1802f59c39277c6bcb5b5a09250a2b7fa.html"
        }
      ],
      "topics": [
        {
          "source": "LIV",
          "id": "Business",
          "name": "Business"
        },
        {
          "source": "LIV",
          "id": "Electronic commerce - State taxation - Law and legislation",
          "name": "Electronic commerce - State taxation - Law and legislation"
        },
        {
          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
        },
        {
          "source": "LIV",
          "id": "State and local government",
          "name": "State and local government"
        },
        {
          "source": "LIV",
          "id": "Technology",
          "name": "Technology"
        }
      ]
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc819579/",
      "id": "RL31252_2005Jan28",
      "date": "2005-01-28",
      "retrieved": "2016-03-19T13:57:26",
      "title": "State and Local Sales and Use Taxes and Internet Commerce",
      "summary": null,
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20050128_RL31252_b1669c73e6686bdfe98e12e1a0ed26ec4752f927.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20050128_RL31252_b1669c73e6686bdfe98e12e1a0ed26ec4752f927.html"
        }
      ],
      "topics": []
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metacrs5745/",
      "id": "RL31252_2004Mar31",
      "date": "2004-03-31",
      "retrieved": "2005-06-10T21:06:13",
      "title": "Internet Commerce and State Sales and Use Taxes",
      "summary": "State governments rely on sales and use taxes for approximately one-third\r\n(33.6%) of their total tax revenue - or approximately $179 billion in FY2002 .'\r\nLocal governments derived 12.4% of their tax revenue or $44 .1 billion from local\r\nsales and use taxes in FY20012 Both state and local sales taxes are collected by\r\nvendors at the time of transaction and are levied at a percentage of a product's retail\r\nprice. Alternatively, use taxes are not collected by the vendor if the vendor does not\r\nhave nexus (loosely defined as a physical presence) in the consumer's state .\r\nConsumers are required to remit use taxes to their taxing jurisdiction . However,\r\ncompliance with this requirement is quite low. Because of the low compliance, many\r\nobservers suggest that the expansion of the internet as a means of transacting\r\nbusiness across state lines, both from business to consumer (B to C) and from\r\nbusiness to business (B to B), threatens to diminish the ability of state and local\r\ngovernments to collect sales and use taxes .\r\nCongress has a role in this issue because commerce between parties in different\r\nstates conducted over the Internet falls under the Commerce Clause of the\r\nConstitution.' Congress can either take an active or passive role in the \"Internet tax\"\r\ndebate. This report intends to clarify important issues in the Internet tax debate .",
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20040331_RL31252_6cc8ae56caf857f9ace4551aeaa34235209d73cc.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20040331_RL31252_6cc8ae56caf857f9ace4551aeaa34235209d73cc.html"
        }
      ],
      "topics": [
        {
          "source": "LIV",
          "id": "Business",
          "name": "Business"
        },
        {
          "source": "LIV",
          "id": "Electronic commerce - State taxation - Law and legislation",
          "name": "Electronic commerce - State taxation - Law and legislation"
        },
        {
          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
        },
        {
          "source": "LIV",
          "id": "State and local government",
          "name": "State and local government"
        },
        {
          "source": "LIV",
          "id": "Technology",
          "name": "Technology"
        }
      ]
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metacrs9285/",
      "id": "RL31252_2002Jan18",
      "date": "2002-01-18",
      "retrieved": "2006-12-05T09:03:20",
      "title": "Internet Commerce and State Sales and Use Taxes",
      "summary": "State governments rely on sales and use taxes for approximately one-third (32.3%) of their total tax revenue \u2013 or approximately $174 billion in FY2000. Local governments derived 16.4% of their tax revenue or $51.6 billion from local sales and use taxes in FY1999. Both state and local sales taxes are collected by vendors at the time of transaction and are levied at a percentage of a product\u2019s retail price. Alternatively, use taxes are not collected by vendors if they do not have nexus (loosely defined as a physical presence) in the consumer\u2019s state. Consumers are required to remit use taxes to their taxing jurisdiction. However, compliance with this requirement is quite low. Because of the low compliance, many observers suggest that the expansion of the internet as a means of transacting business across state lines, both from business to consumer (B to C) and from business to business (B to B), threatens to diminish the ability of state and local governments to collect sales and use taxes. Congress has a role in this issue because commerce between parties in different states conducted over the Internet falls under the Commerce Clause of the Constitution. Congress can either take an active or passive role in the \u201cInternet tax\u201d debate. This report intends to clarify important issues in the Internet tax debate.",
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
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          "filename": "files/20020118_RL31252_343c939bd45f8f8c03950402a591e3fb0a7774bb.pdf"
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          "filename": "files/20020118_RL31252_343c939bd45f8f8c03950402a591e3fb0a7774bb.html"
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      ],
      "topics": [
        {
          "source": "LIV",
          "id": "Business",
          "name": "Business"
        },
        {
          "source": "LIV",
          "id": "State taxation",
          "name": "State taxation"
        },
        {
          "source": "LIV",
          "id": "Sales tax",
          "name": "Sales tax"
        },
        {
          "source": "LIV",
          "id": "Electronic commerce",
          "name": "Electronic commerce"
        },
        {
          "source": "LIV",
          "id": "State and local government",
          "name": "State and local government"
        },
        {
          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
        },
        {
          "source": "LIV",
          "id": "Technology",
          "name": "Technology"
        }
      ]
    }
  ],
  "topics": [
    "Economic Policy"
  ]
}