The 2011 co-called e-commerce volume at approx. $3.5 trillion. The volume of e-commerce is expected to increase and state and local governments are concerned because collection of sales tax on these transactions is difficut to enforce. Under current law, states cannot reach beyond their borders and compel out-of-state Internet vendors (those without nexus in the buyer¿s state) to collect the use tax owed by state residents and businesses. The Supreme Court ruled that requiring remote vendors to collect the use tax would pose an undue burden on interstate commerce. Estimates put this lost tax revenue at approx. $8.6 billion. This report discusses the Streamlined Sales and use Tax Agree. and related economic issues. Illus. This is a print on demand report.

This text provides a constitutional analysis of 'Amazon' laws and taxation of Internet sales; state taxation of Internet transactions; and testimony on the hearing on the constitutional limitations on states' authority to collect sales taxes in E-commerce.

The internet sales tax : headaches ahead for small business? : hearing before the Subcommittee on Regulatory Reform and Oversight of the Committee on Small Business, House of Representatives, One Hundred Ninth Congress, second session, Washington, DC, February 8, 2006.