Responding To State Sales Tax Laws For Online Retailers A Case Study Of Amazon And The States

As state budgets have come under increasing pressure, many states have enacted so called Amazon taxes that seek to have large online retailers collect state sales tax. States are attempting to expand the concept of nexus to include marketing affiliates and corporate subsidiaries. Amazon and other la...

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Bibliographic Details
Published in:Journal of applied business research 2012-11, Vol.28 (6), p.1229-1235
Main Author: Malaga, Ross A
Format: Article
Language:English
Subjects:
Affiliates
Amazon
Commissions
Corporate profits
Electronic commerce
Employees
Impact analysis
Independent contractors
Legislation
Marketing
Nonprofit organizations
Retail stores
Retail trade
Retailing industry
Sales taxes
Salespeople
State budgets
Studies
Subsidiary
Tax collection
Tax legislation
Tax rates
Tax regulations
U.S.A
Websites
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Summary:As state budgets have come under increasing pressure, many states have enacted so called Amazon taxes that seek to have large online retailers collect state sales tax. States are attempting to expand the concept of nexus to include marketing affiliates and corporate subsidiaries. Amazon and other large retailers have reacted in different ways depending on the state and the specific legislation. This paper discusses the potential impact of these new laws and how both states and online retailers have dealt with the issues involved.
ISSN:0892-7626
2157-8834
DOI:10.19030/jabr.v28i6.7338