US National Tax Association E-Commerce Tax Report
The National Tax Association
is a mixed Government/private body which began studying E-Commerce
taxation in 1997. This draft report, published in July, makes
no firm recommendations. It states: 'The inability to reach a
comprehensive agreement may be traced not only to specific substantive
disagreements, but also to more profound policy differences, including
the clash between state and local governments' concern for their
authority, their need to preserve their tax base, diverse fiscal
requirements, on the one hand, and the business community's concern
for a simple, uniform, and administrable tax regime in which it
can operate at reasonable cost.' Not much help there for the Advisory
Commission. The difficulty facing the NTA,
the Commission and, eventually, the Congress, is that there are
literally thousands of taxing authorities in the US, and a enormously
wide set of tax rates and conditions. While it seems inevitable
that there must be rationalisation of this tangle, if a basis
for Internet taxation is to be found, getting to it through the
legislative minefields of Washington and the US constitution is
a daunting and scarcely imaginable process. It will be years before
offshore and out-of-state sellers need worry about Internet taxation .
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