Abstract
Every year, increasingly more people use the Internet to purchase goods and services. Internet purchases are expected to exceed $20 billion per year in the near future. By the year 2003, industry experts predict Internet purchases by businesses alone will reach $1.3 trillion. Presently, the majority of Internet sales transactions flow through business to business sites. Internet purchases by consumers are expected to reach $144 billion by the year 2003.
Recommended Citation
Kevin J. Smith,
Internet Taxes: Congressional Efforts to Control States' Ability to Tax the World Wide Web,
7
Rich. J.L. & Tech
3
(2000).
Available at:
https://scholarship.richmond.edu/jolt/vol7/iss1/5