Supreme Court's and Tax Freedom Act's perspectives on e-commerce transactions involving out-of-state sellers, and the challenge of the lack of uniformity among states in determining the taxability of e-commerce. Also discussed is the availability of resources that can help practitioners address ...
The article provides insight as to the nexus of and understanding the taxability of purely electronic transactions. Topics discussed include U.S. Supreme Court's and Tax Freedom Act's perspectives on e-commerce transactions involving out-of-state sellers, and the challenge of the lack of uniformi...