Sales and Use Taxation of Internet Sales
نویسنده
چکیده
From Amazon.com to Zfurniture.com, the e-commerce industry is booming. Ecommerce, generally defined as transactions that involve the exchange of goods and services by electronic means [1] , is most commonly transacted via the Internet, a worldwide network of computers and other communications equipment linked by high-speed data lines and wireless systems. [2] The Internet and the World Wide Web enable millions of computers and other communication equipment using “different hardware, operating systems, and software application programs to link to each other by a common protocol.” [3]
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