Abstract
This Article addresses three fundamental questions raised by the taxation of remote sales in the digital age from a global perspective, but focuses on the implications, if any, of the answers to these questions in the global context for the U.S. subnational retail sales tax. First, should remote sales be taxed under a consumption tax? Second, if the answer to the first question is “yes,” where should such sales be taxed? Third, how can remote sales be taxed effectively under a consumption tax in the digital age?4
Repository Citation
Walter Hellerstein,
Taxing Remote Sales in the Digital Age: A Global Perspective
, 65 Am. U. L. Rev. 1195
(2016),
Available at: https://digitalcommons.law.uga.edu/fac_artchop/1078
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