REMOTE PURCHASING AND FUNDAMENTAL FAIRNESS - THE SALES AND USE TAX EQUALIZATION ACT

In this Essay, The Harvard Legislative Research Bureau proposes a cong ressional statute designed to rectify problems in state and local sale s and use tax systems caused when out-of-state sellers make sales to i n-state consumers via the Internet and mail order The tax treatment of such sales often results in violations of tax neutrality and horizont al equity, as well as revenue loss at the state and local level.