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

By: Walter J. Baudier 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. Download Full Article (PDF) Cite: 2006 Duke L. & Tech. Rev. 0005