Tax Policy Center

Internet sales tax

State and Local Issues: TaxVox

Maryland’s Digital Advertising Levy Sets Off a New Battle Over Taxing E-Commerce

The most interesting tax news these days may be state efforts to tax digital advertising
February 25, 2021Howard Gleckman
: TaxVox

Beyond Wayfair, Can Nations and States Cooperate in Collecting Taxes?

The brilliant Tax Notes columnist Marty Sullivan once summarized one of the great dilemmas in taxation: “It’s simply impossible to put a precise geographical subscript...
July 9, 2018C. Eugene Steuerle
State and Local Issues: TaxVox

Congress Has Had 26 Years to Address Online Sales Taxes. It Is About To Fail One More Time

It appears that Congress is about to miss its last real opportunity to address the online sales tax problem before the Supreme Court rules on...
March 21, 2018Howard Gleckman
State and Local Issues: TaxVox

Do you pay sales tax on your online holiday shopping?

Whenever you purchase something online from a retailer not located in your state, chances are the tax is not collected. This costs states billion in revenue, putting additional stress on state budgets.
November 28, 2016Richard C. Auxier
Individual Taxes: TaxVox

Goodlatte’s Internet Tax Bill Is No Solution

Goodlatte’s Internet tax Bill Is No Solution The other day, House Judiciary Committee Chair Bob Goodlate (R-VA) proposed his latest version of a bill to...
September 1, 2016Howard Gleckman
State and Local Issues: TaxVox

The House GOP’s Internal Battle Over Online Sales Taxes

Yesterday, Rep. Jason Chaffetz (R-UT) introduced the Remote Transactions Parity Act , which would clarify how states can require out-of-state retailers to collect sales tax on online purchases. The measure is modeled on a bill sponsored by Mike Enzi (R-WY) and others that overwhelmingly passed the
June 15, 2015Howard Gleckman
: TaxVox

Hits or Misses in Budgets and Courts?

News from the Hill: A compromise $1.1 trillion spending bill is expected to be released today. The House is scheduled to vote on the bill tomorrow and then adjourn for the year. The Senate will likely vote on Thursday, just hours before the December 11 deadline. The package will fund most of the
December 9, 2014Renu Zaretsky
State and Local Issues: TaxVox

Congress Cries Wolf Over Internet Access Taxes

Unable to do anything important before its election season recess, Congress is about to knock down a favorite digital straw man—It will extend for a few months the about-to-expire federal ban on state taxation of Internet access. The federal moratorium, called the Internet Tax Freedom Act, is
September 16, 2014Howard Gleckman
: TaxVox

A Ditch, an Add, and Maybe an End Run

Australia repeals its two-year-old carbon tax. It’s been a contentious issue for seven years. Australia is one of the biggest producers of carbon emissions per capita. Its government is committed to reducing emissions to 5 percent below year 2000 levels by 2020. A carbon tax might have been the
July 18, 2014Renu Zaretsky
State and Local Issues: TaxVox

Retailers That Collect Online Sales Tax Lose Business

Online retailers have argued for years that they’ll lose business if they have to collect sales taxes on their online transactions. A new study by three researchers at Ohio State finds they are right. Paradoxically, the study may increase support by some online sellers for federal legislation to
April 29, 2014Howard Gleckman