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On this edition, Chuck Swenson, professor and Leventhal Research Fellow at the Leventhal School of Accounting, University of Southern California, discusses the status of so-called 'Amazon' laws enacted since 2008 and economic conditions driving intensified sales tax collection and reporting requirements being applied by various states to online retailers that do not have physical presence in those states. Copyright© 2011 LexisNexis, a division of Reed Elsevier Inc. Thank you for visiting the LexisNexis® Tax Law Community.
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View Professor Swenson and Eileen Kuo's commentary on 'Amazon' laws and related sales tax nexus issues on this web site.
RELATED LINKS: For additional insights, see:
1-12 Bender's State Taxation: Principles and Practice § 12.04
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