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Business, general

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The U.S. e-tax moratorium: it's not as simple as it sounds

Article Abstract:

The moratorium on electronic commerce taxation, as mandated by the Internet Tax Freedom Act, is examined, focusing on the taxes it prohibits and the sales tax on electronic commerce it does not prohibit. Topics include the unfair advantage Internet merchandisers have over brick-and-mortar companies.

Author: Street, Andrew
Publisher: WorldTrade Executives, Inc.
Publication Name: North American Free Trade & Investment Report
Subject: Business, general
ISSN:
Year: 2001

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Tax moratorium expires: open season on e-commerce?

Article Abstract:

The US Internet Tax Freedom Act expired in October 2001. How the law prevented states for imposing sales tax on Internet sales is discussed along with the overall impact of the legislation, which was not very large.

Author: Nathanson, Michael, Giuliani, Richard, Litwinski, John
Publisher: WorldTrade Executives, Inc.
Publication Name: North American Free Trade & Investment Report
Subject: Business, general
ISSN:
Year: 2001
Internet, Political aspects, Sales tax

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View from Washington: update on proposed U.S. e-commerce and tech legislation

Article Abstract:

US legislation on technology and electronic commerce which could impact foreign investors is discussed. Internet taxes, database protection and the anti-Spam law are included.

Author: McQuinter, Neil
Publisher: WorldTrade Executives, Inc.
Publication Name: North American Free Trade & Investment Report
Subject: Business, general
ISSN:
Year: 2001
High technology industry, Online services, Internet services, Spam (Junk email)

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Subjects list: United States, Taxation, Electronic commerce, E-commerce, Laws, regulations and rules
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