Objective and Goals
This goal of this Web site is to provide information on the law of sale and taxation of goods over the Internet. Doing business online has become increasingly prevalent over the years, and has become the business model for Internet retail giants such as Amazon.com and Overstock.com. In addition to providing background law in this area, this Web site outlines some of the advantages and disadvantages of doing business online, and provides some statistics about what products are being purchased on the Internet.
In the current news and events section of the Web site, one can find a summary of recent happenings, along with several links to outside Web sites. The full text of the articles listed can also be accessed by using the drop down menu under the "What’s In The News tab?". These news reports highlight the problem of collecting sales tax revenues from out of state retailers, the issues surrounding the implementation of a uniform sales tax, and the most recent “Amazon tax.”
The actual law regarding taxation of goods over the Internet can be found in both the cases and statutes tabs. With the principal case, Quill, demanding a physical presence, along with other Supreme Court cases establishing the attributional nexus standard. Along with this case, several statutes, including the one establishing the Amazon tax are included. Finally, the actual Amazon case in New York is discussed, concluding with some possible implications for the future of online sales and taxation.
The Policy and Reform section of the Web site includes several news reports and critical commentary discussing several facets of the online sales tax debate. Like the news section, the Policy and Reform tab provides an overview and links to outside Web sites and documents, with the links in the drop down menu providing full text articles. In addition, the pros and cons of online sales tax are discussed. The effects of the Amazon tax, and whether it is actually providing a source of revenue is also examined. Finally, the Multimedia tab provides clips of the online sales tax debate being discussed in the recent news.