Taxing Internet sales
a. remains insignificant to most states because it is too complicated for the stores to keep track of all 50 statelaws on sales taxes. Sales on the Internet have been declining significantly in recent years
b. would generate close to $5 billion a year of additional sales tax revenues through online catalogue sales andperhaps $23 billion from Internet sales overall.
c. has been a significant source of revenue since 1998 for forty-six states after the U.S. Supreme Court allowedNorth Dakota to become the first state to impose a tax on Internet sales.
d. may never be a source of revenue for the states because the U.S. Congress passed a law that forbids stateand local government from ever imposing a tax on sales transactions that occur on the Internet.
b
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