Taxation of Remote Commerce
State and local revenue losses and the competitive disadvantage of local brick and mortar businesses have been intensified in recent years because of the substantial growth in untaxed Internet or similar out-of-state sales. Uncollected or undercollected taxes could comprise a major share of all tax collection, rendering sales and use taxes ineffective. Ensuring that consumer paid taxes are collected and remitted correctly to the government is vital to maintain tax fairness and transparency.
Read Policy Statement