Remote purchasing and fundamental fairness: The sales and use tax equalization act

Harvard Legislative Res Bureau, EC Chang, PA Gowder

Research output: Contribution to journalArticle


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

Original languageEnglish
Pages (from-to)537-558
Number of pages22
JournalHarvard Journal of Legislation
Issue number2
StatePublished - 1998

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