文章基本信息

标题：Chopping Down the Rainforest: Finding a Solution to the "Amazon Problem"
本地全文：下载
作者：Felleman, Eric Andrew
期刊名称：University of Michigan Journal of Law Reform Caveat
出版年度：2012
卷号：45
期号：1
页码：19-25
出版社：University of Michigan Law School
摘要：Current economic conditions in the United States have led to a dramatic decrease in state tax revenue. Without these funds, states will be unable to support important public services, and hundreds of thousands of jobs in the public and private sectors are at risk of being cut, as states work to close $103 billion in budget gaps. Accomplishing that will involve overcoming many hurdles, such as the unpopularity of raising taxes during times of economic trouble, but one largely untapped source could provide a significant amount of income to states. States currently lose around $23 billion annually in uncollected use taxes, about half of which likely would have come from transactions with Web retailers. Use taxes act as an adjunct to sales taxes on purchased goods and services that are not subject to sales taxes. But because this tax is voluntarily collected from the consumer instead of the retailer, compliance is extremely low.
关键词：Use tax; Internet; Web commerce; Sales tax; Consumers; Amazon.com; Quill Corp. v. North Dakota; Commerce Clause; United States Supreme Court