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E-commerce and the Future of the State Sales Tax System: Critical Issues and Policy Recommendations

Abstract This article examines the issues associated with the taxation of electronic commerce in the United States. It outlines the scope of the debate surrounding the taxing of electronic commerce. There is a discussion of the difference between sales and use tax collection. The important court decisions and their impact on taxing electronic commerce are outlined. The arguments for and against taxing electronic commerce are presented. The estimated state economic losses resulting from not taxing Internet sales are shown. The major reforms that have been initiated to address this tax policy issue are alluded to. The conclusion of this article indicates that a major overhaul of the states' sales tax system is necessary to bring it into the 21st century, since it was created before the arrival of the Internet.