Tax Analysts contains news, analysis, and commentary on electronic commerce taxation, including examination of the implications of online sales, online services, and digital goods. Tax Analysts’ news and analysis coverage of electronic commerce taxation includes federal, domestic U.S. state developments, and international of how issues arise for value-added tax, corporate income tax, state franchise tax, telecommunications tax, and sales and use tax.
Issues involving electronic commerce that Tax Analysts provides news, analysis, and commentary for include U.S. constitution issues under the due process clause and the commerce clause for establishing jurisdiction for states to impose income taxation and for how states can collect sales tax. Coverage includes U.S. congressional actions, Internal Revenue Service guidance, and state department of revenue guidance concerning digital goods and services. Articles also address e-commerce tax issues involving how to apportion income from the sale of online services, how electronic commerce effects unitary business issues, and how electronic commerce can establish nexus in states and internationally.
Tax Analysts has provided cutting-edge news, analysis, and commentary on U.S. state, federal, and international treatment of web-hosting services, cloud computing, electronic currency, electronic books, electronic music, data processing services, electronic research services, and remote sellers of tangible personal property. Coverage also includes examinations of the emerging multi-state trend of factor presence nexus through which a state can claim jurisdiction to tax an electronic commerce provider based on its quantity of sales into a state.
Tax Analysts consistently and promptly publishes all relevant developments involving e-commerce taxation issues. To stay up to date on all tax-related topics, subscribe to Tax Notes Today Federal.