Abstract
What so many internet consumers believe to be tax-free is actually subject to a state use tax. Faced with pressure from states that realize very little of the use tax owed, many online retailers, such as Wal-mart, "voluntarily" collect sales taxes from their customers. But a recent California Appeals Court decision, Borders Online v. State Board of Equalization, could mark a shift towards more prevalent, if not universal, taxation of internet retail.
Citation
Walter J. Baudier, Internet Sales Taxes From Borders to Amazon: How Long Before All of Your Purchases Are Taxed?, 5 Duke Law & Technology Review 1-13 (2006)
Available at: https://scholarship.law.duke.edu/dltr/vol5/iss1/2