eCommerce and Sales Tax

Perry T. Patterson

Submitted to
Dr. Richard D. Manning

Nova Southeastern University
Graduate School of Computer and Information Sciences
Master of Management Information Systems
Electronic Commerce on the Internet
Fall 2002


The calculation, collection, reporting and payment of sales taxes on Internet purchases has become very controversial over the last few years. States want to collect their missing revenue, Internet retailers want a viable process and physical store owners want a level playing field.

States and the federal government must work together and adopt a reasonable and manageable approach to the filing and payment of sales taxes. This Streamlined Sales Tax System, backed by business and state governments alike, has merit as a plan that can bring together each of the various factions in the Sales Tax controversy, including the consumer who ultimately pays the tax. Now is the time for everyone to unit and formally implement this plan.

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