See also:

• Computers: Internet  (41,093)
• Science: Social Sciences: Political Science: Public Policy: Ecommerce Policy  (19)

Vertex Tax Cybrary - - Overview of U.S. state and local taxes implications of a company's e-commerce business.

Internet Taxation and the States - - Argues that a U.S. federal "moratorium" on Internet commerce taxes would erode state and local revenues and shift burdens to lower-income households. (May 11, 1998)