Sales Tax Nexus and Remote Vendors

Posted: 20 Sep 2002

See all articles by Debra S. Callihan

Debra S. Callihan

Virginia Polytechnic University

Lisa Church

Rhode Island College - Department of Accounting and Computer Information Systems

LeAnn Luna

University of Tennessee, Knoxville - College of Business Administration - Center for Business and Economic Research

Katrina L. Mantzke

Northern Illinois University - Department of Accountancy

Abstract

The authors review the concept of sales tax nexus for remote vendors. The authors say that remote vendors have "perverse tax shelters." They suggest that there should be a sales threshhold for sales and use tax nexus.

Suggested Citation

Callihan, Debra S. and Church, Lisa and Luna, LeAnn and Mantzke, Katrina L., Sales Tax Nexus and Remote Vendors. State Tax Notes, Vol. 25, No. 13, September 23, 2002. Available at SSRN: https://ssrn.com/abstract=332521

Debra S. Callihan (Contact Author)

Virginia Polytechnic University ( email )

Pamplin College of Business
Blacksburg, VA 24061
United States
540-231-8163 (Phone)
540-231-2511 (Fax)

Lisa Church

Rhode Island College - Department of Accounting and Computer Information Systems ( email )

600 Mount Pleasant Avenue
Alger Hall 220
Providence, RI 02908
United States

LeAnn Luna

University of Tennessee, Knoxville - College of Business Administration - Center for Business and Economic Research ( email )

711 Stokely Management Center
Knoxville, TN 37996-4334
United States
865-974-6080 (Phone)
865-974-3100 (Fax)

Katrina L. Mantzke

Northern Illinois University - Department of Accountancy ( email )

College of Business
DeKalb, IL 60115
United States

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