[20050111]RS21537_国家互联网交易销售税.pdf
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[20050111]RS21537_国家互联网交易销售税.pdf
1、Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS21537Updated January 11, 2005State Sales Taxation of Internet Transactions John R. LuckeyLegislative AttorneyAmerican Law DivisionSummaryThis report examines state taxation of Intern
2、et transactions as well as efforts toachieve uniform state sales and use tax treatment. There are at least two commonmisconceptions in the area of state taxation of Internet transactions. Contrary to popularbelief, (1) states do have the power to impose a sales tax on in-state sales that areaccompli
3、shed via the Internet, even after the enactment of the Internet Tax Freedom Actin 1998; and (2) states do have the power to tax transactions of their own residentswhere the seller is located outside of the state and has no real connection with the state.The Internet Tax Freedom Act placed a three-ye
4、ar moratorium only on imposition ofnew taxes on “Internet access services” (existing taxes on access services weregrandfathered) or any “multiple or discriminatory taxes on electronic commerce” bystate or local governments, not on application of a general sales tax to such transactions.The Internet
