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Eroding sales tax revenues: The impact of e-commerce. (Fiscal and Economic Indicators).(Statistical Data Included)
Editor's note: This article was adapted with the permission of the Institute for State Studies, which funded the e-commerce forecast used in this study. The full report, including state-specific data, is available at www.statestudies.org.
A central theme in the debate over the tax treatment of remote sales is the extent to which the inability to tax them has eroded state and local government sales tax collections. Revenue losses from e-commerce generally arise because e-commerce enables a significant increase in remote sales, thereby causing a shift from collecting sales taxes at the point of sale to collecting use taxes for goods used, consumed, or stored in the ...
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