Vertex Tax Cybrary - http://www.vertexinc.com/TaxCybrary/ Overview of U.S. state and local taxes implications of a company's e-commerce business.
Internet Taxation and the States - http://www.cbpp.org/512webtax.htm Argues that a U.S. federal "moratorium" on Internet commerce taxes would erode state and local revenues and shift burdens to lower-income households.
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