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Internet Tax Advisor articles from February 2002
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Internet Tax Advisor archives from February 2002
Congress moves Internet Tax debate to the states.
February 1, 2002... On November 28, President Bush signed into law H.R. 1552, the Internet Tax Nondiscrimination Act, extending the moratorium on Internet access taxes and on multiple and discriminatory taxes on electronic commerce for two years through November...
Freight and sales tax: the nuances of state law.(Industry Overview)
February 1, 2002... Freight rules vary widely from state to state. Quite obviously, freight and sales tax is significantly more important to Internet businesses than to brick-and-mortar businesses. This article surveys the tax treatment of freight rules across...
Sales and use taxes: who pays the tab?(Brief Article)
February 1, 2002... Suppose an online company based in Norfolk, Va., makes a retail sale and ships a product to a customer in Alexandria, Va. Since the company has nexus in Virginia, it must collect and remit sales tax on this transaction.
Now suppose the...
States v. remote sellers: drawing up the battle lines.(Brief Article)
February 1, 2002...
States v. Remote Sellers:
Drawing Up the Battle Lines
Issue Points of Contention
One sales tax rate per Remote sellers--A one-rate-per-state
state for all purchases formula applicable to all commerce...
State Internet tax developments. (State Developments).(Brief Article)
February 1, 2002... Illinois
On September 28, 2001, the Illinois Department of Revenue issued a General Information Letter (GIL), which discusses the taxation of charges for software upgrades and technical support. According to the department, the...
Economic factors impact moratorium extension. (Federal Legislation).(Brief Article)(Industry Overview)(Statistical Data Included)
February 1, 2002... A number of economic factors impacted the extension of the Internet tax moratorium (H.R. 1552, P.L. 107-75). Principal economic factors included the following:
* The growth of the Internet
* The September 11 terrorist attacks
*...
The business activity tax.(Brief Article)
February 1, 2002... Congress pondered the business activity tax (BAT)(H.R. 2526) during the 2001 legislative session. The BAT, which would establish substantial physical presence as a minimum threshold, was said to include less than $50 billion out of total...
Finance Ministers move for e-commerce VAT interim solution. (International Issues).(value-added tax in European Union)
February 1, 2002... The Council of Economic and Finance Ministers (ECOFIN) asked the European Commission and the member states to work on an interim value-added tax (VAT) solution concerning VAT and e-commerce. Such an interim solution, which would be limited to...
Canadian approach to e-commerce taxation. (International Issues).
February 1, 2002... Editor's Note: This article is the first in a series of two articles.
The Canada Customs and Revenue Authority (CCRA) released its long-awaited Internet tax discussion paper in November 2001. The paper addresses the administration of...
Background information.(Brief Article)
February 1, 2002... The Canada Customs and Revenue Authority and the Electronic Commerce Technical Advisory Group on Consumption Taxes sought to implement the Organisation for Economic Co-operation and Development (OECD) principles and taxation framework. These...
