| | | | Title: | | | | | Volume/Number: | 2009 February 16 | | | | Issuing Agency: | | | | | Description: | Online sales can erode sales tax revenue because out-of-state sellers are not legally required to collect sales tax if the buyer resides in a state where the seller has no substantial physical presence, or nexus.1 In such cases, the buyer is required by law to remit the applicable use tax to the state. Unfortunately, use tax enforcement against individual consumers is extremely difficult (as opposed to, for example, use tax enforcement against sellers with nexus). A result of this low compliance from individuals is significant unpaid use tax. | | | | Date Created: | 02 17 2009 | | | | Agency ID: | | | | | ISL ID: | 000000031812 Original UID: 14827 FIRST WORD: Online | |
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