Internet Sales Tax: A Survey of Revenues Lost to Alabama
Posted: 8 Jan 2005
Abstract
The authors analyze Alabama's loss of sales and use tax due to electronic commerce. In a survey, they found that 83 percent of Alabamians making online purchases do not report them. The authors estimate that the state of Alabama and its local governments lost at least $410 million in 2004.
Suggested Citation: Suggested Citation
Singleton, Tommie and King, Brett A. and Singleton, Aaron J., Internet Sales Tax: A Survey of Revenues Lost to Alabama. Available at SSRN: https://ssrn.com/abstract=645463
Feedback
Feedback to SSRN