California Takes Another Try at an 'Amazon Tax'

California is attempting to improve its ability to tax Internet sales originating outside the state.  California recently introduced two bills that attempt to solve the jurisdiction challenge that has prevented  prior taxation.  In this article involving Internet taxation, we review (i) the basis for establishing a taxation nexus, and (ii) the Streamlined Sales and Use Tax Agreement (SSUTA), a country-wide initiative that would make Internet taxes easier.

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