The debate on Internet sales taxation

Internet ; Taxation

Internet sales as a new mode of internationalization

The way that organizations explore the Internet has been the focus of a substantial body of scientific studies and non-academic reflection. The main goal of this study is to analyze the potential of the internet as a mode of internationalization and the factors that influence the results of the adoption of this mean to access foreign markets. For this purpose, we examine the determinants of the level of international sales made via internet estimating an ordered probit model. The results show that the importance of previous experience in using the internet and developing international activity, together with the level of internet marketing budget , the level of investment on internet sophistication, the firm dimension, the business age and the type pf activity are variables that determine the results obtain in the international sales trough the internet.info:eu-repo/semantics/publishedVersio

E-Business and Distribution Channel Strategies in Agribusiness Industries

The explosion of e-business activity presents many challenges to manufacturers, distributors, and dealers as they select a distribution channel for the delivery of products, services, and information. The expected growth in Internet sales by agribusiness firms is analyzed to provide insight into the selection of an e-business distribution channel. Agribusiness firm managers were surveyed regarding the application and perceived impacts of e-business activity on their firm's operations. Firm characteristics and manager perceptions regarding the impact of e-business activity were analyzed descriptively and in regression analysis to understand the drivers of expected Internet sales growth. Expected Internet sales growth was found to vary by the firm's position in the distribution channel. Yet, firms with greater levels of existing e-communication with either customers or suppliers and with managers perceiving greater ability of e-business activity to improve inventory management and logistics issues have higher levels of expected Internet sales.Agribusiness,

Internet Sales Taxes From Borders to Amazon: How Long Before All of Your Purchases Are Taxed?

What so many internet consumers believe to be tax-free is actually subject to a state use tax. Faced with pressure from states that realize very little of the use tax owed, many online retailers, such as Wal-mart, voluntarily collect sales taxes from their customers. But a recent California Appeals Court decision, Borders Online v. State Board of Equalization, could mark a shift towards more prevalent, if not universal, taxation of internet retail

Internet Sales Channel and Manufacturers’ Brand: A Transaction Cost Analysis

In modern age, Internet has brought massive impact to the distribution channel management. Especially to the manufacturers, harnessing the power of Internet is deemed a strategic step to reinforce the products' awareness among consumers and further improve market share. However, the outcomes of setting up Internet sales channel are mixed. Although some organizations do exemplify the success of online sales channel, there are manufacturers who simply fail in this aspect. This paper aims to provide insights into the factors which manufacturers must take into consideration in contemplating to setting up Internet sales channel. By using transaction cost analysis (TCA), we set up a research model, which composed of various factors which are critical to the success of Internet sales channel and elaborate the role of these factors on this issue. Subsequently, appropriate propositions are instigated and investigated in order to determine the impact of these variables on the manufacturers’ decision making in this area

Internet Sales Tax: Headaches Ahead for Small Business?

Testimony before the Subcommittee on Regulatory Reform and Oversight to investigate recent federal and state efforts to shift responsibility to collect state sales and use taxes to out-of-state Internet vendors

What Is Important When Shopping Online?

Shoppers have many avenues on where to purchase products, one of which is online. Many online retailers do not apply state and local sales taxes on products they sell, thus allowing them to sell their products cheaper than can be found at local retailers. If the physical presence nexus rule is altered and Internet sales tax is applied for all online transactions, it could potentially change online shopping. The results of a survey of 154 persons are presented, discussing the potential impact of the changing of the physical presence nexus rule and requiring Internet sales tax

Streamlined Sales Tax: An Update For Small Businesses

Small businesses and local governments are concerned about a proposal that will result in a massive change for sales tax collections. The Streamlined Sales and Use Tax proposal advocates use of destination sourcing for remote tax collections. The tax revenue will enhance the coffers of the states where the product is delivered, rather than where the sale takes place or where the buyer resides. The primary concern for state and local governments is lost tax revenue from Internet sales. Although many small business owners believe taxing Internet sales will level the playing field for all businesses, most small businesses do not have the necessary resources to implement a complex sales tax collection system. Any law for collecting Internet sales and use taxes, without some type of exception for small businesses, could have a dire economic impact on many small businesses. The authors discuss the genesis of the initiative and provide a current update of the initiative and its complications. However, the Streamlined Sales and Use Tax proposal is complex and dynamic. Small business owners should continue to monitor the proposal and its potential impact on their business

Pocket Guide to the Internet Sales & Use Tax Debate

https://egrove.olemiss.edu/aicpa_guides/2582/thumbnail.jp