Business, Management and Accounting
6 years ago

Online Sales Tax Policy Change Could Boost State Revenue Dramatically

The ATA Journal of Legal Tax Research
A Legal Analysis of State Tax Policy for Online Sales: The Recipe from <i>Direct Marketing</i>
A. Kelly Walker, Brett L. Bueltel

Paper Summary

The article discusses how online shopping has made it difficult for states to collect sales tax. The U.S. Supreme Court is looking into this issue, but a Colorado law might offer a solution. The law requires online companies to report sales information, helping states collect more tax revenue.

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