Article Title
Internet Taxes: Congressional Efforts to Control States' Ability to Tax the World Wide Web
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