Remote Vendors and American Sales and Use Taxation: The Balance between Fixing the Problem and Fixing the Tax

National Tax Journal

Volumn 53, Issue 4 PART 3, 2000, Pages 1273-1285

  Mikesell, John L ^a  

^a INDIANA UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0042501623     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: 10.17310/ntj.2000.4s2.01     Document Type: Article

References (19)

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3. Cline, Robert, and Thomas Neubig. "The Sky Is Not Falling: Why State and Local Revenues Were Not Significantly Impacted by the Internet in 1998." State Tax Notes 17 No. 1 (July 5, 1999): 43-51.
4. Cline, Robert, and Thomas Neubig. "Masters of Complexity and Bearers of Great Burden: The Sales Tax System and Compliance Costs for Multistate Retailers." State Tax Notes 18 No. 4 (January 24, 2000):5 297-314.
5. Commerce Clearing House. 1999 U. S. Master Sales and Use Tax Guide. Chicago: CCH International, 1999.
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7. Due, John F. Sales Taxation. Urbana, IL: University of Illinois Press, 1957.
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11. Kulwicki, Laura. "Continuing State Trends in Nexus Enforcement After Quill: The Struggle to Define 'Substantial Nexus.'" State Tax Notes 6 No. 6 (February 7, 1994): 345-51.
12. McLure, Charles E., Jr. "Electronic Commerce, State Sales Taxation, and Intergovernmental Fiscal Relations." National Tax Journal 50 No. 4 (December, 1997): 731-49.
13. Mikesell, John L. "Administering Use Taxes for Direct Collections Through Income Tax Reports." State Tax Notes 12 No. 21 (May 26, 1997): 1603-6.
14. Mikesell, John L. "Retail Sales Taxes and Electronic Commerce: Is There Hope?" State Tax Notes 14 No. 12 (March 23, 1998): 903-7.
15. Mikesell, John L. "Simpler Sales Taxes for Remote and Local Vendors - Some Principles Plus a Minimalist Remedy for E-Commerce." State Tax Notes 17 No. 20 (November 15, 1999): 1291-5.
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