In five pages this paper examines Internet business and argues that consumers should pay sales tax for online purchases. Five sources are cited in the bibliography.
Name of Research Paper File: D0_JAtaxnet.rtf
Unformatted Sample Text from the Research Paper:
online. States are losing massive amounts of revenue due to the Internet commerce. This paper supports the stand that consumers should be paying sales tax on those purchases
that are made over the Internet. INTERNET COMMERCE Should there be a pledge to permanently NOT tax the Internet? The answer is a resounding "No." Internet retailing
is a viable and lucrative source of retail sales. It is gaining acceptance more and more every day. To not tax this avenue of retailing would be a
large mistake in lieu of the huge amounts of taxes that would be lost. The clear advantage of online retailing is the ease with which the merchant can reach out
to the consumer. In effect, the retailer has set up shop in a singular location that everyone worldwide can access. No longer is time or location a barrier
when it comes to finding ones niche market, inasmuch as the Internet has opened up an entirely new marketing tactic. To be sure, the merchants are not the only
ones to benefit from online retailing; by allowing people to purchase desired items from the comfort of their own homes, online retailing has made it possible for busy people to
still address their personal needs when it is convenient for them. "Hundreds of major retailers dot the Web with a fast-evolving assortment of offerings" (Friedman 1996, R18). At
the same time, however, this newfound ease of commerce has removed a critical support element - state tax revenue - and only by implementing Internet taxation will state governments be
able to bounce back from the sting of lost revenue. But what Internet goods should be taxed, and to what extent? Obviously these Internet sales taxes need to