Abstract
For more than 20 years, mail order sellers have been exempt from collecting state and local taxes on items delivered to customers out-of-state. By some calculatins, the annual lost tax revenue for the states on these sales exceeds $2 billion (5). The traditional legal anaiysis that has shielded these interstate sales from taxation has been modified by the Supreme Court and may no longer apply today. The direct marketing industry must adopt realistic policies regarding federal legislation or incur costly legal battles with state tax collectors that may lead to undesirable outcomes.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
