Support Dying for Internet Tax Moratorium
The current Internet sales tax moratorium expires in October, 2001, and it is unlikely any further legislation to either extend this moratorium or institute a sales tax policy will occur this year.
All but five states have a sales tax, but currently no state enforces the taxation of sales if the seller has no in-state store or warehouse. The use tax, which complements the sales tax, is a tax paid by the purchaser on out of state sales, but this tax is voluntary and few purchasers comply.
It seems there is no movement towards enforcing the use tax; instead legislators who favor sales tax on Internet sales are recommending that Congress work with the states to create a simple and uniform tax policy with which all states can comply.