Testimony Before the US House of Representatives – comprehensive, insightful, and fascinating

This transcript of recent testimony by John Henchman, Vice President, Legal and State Projects, The Tax Foundation before the United States House of Representatives is an intruiging context about whether the states should tax internet retail transactions.  The entire document, a must read, ends with the following bottom line:

While some constitutional principles surely must be revisited to be applied to new circumstances, the idea that parochial state interests should not be permitted to burden interstate commerce remains a timeless principle regardless of how sophisticated technology may become.

November 30, 2011

Assessing Federal Action on State Efforts to Collect Sales and Use Taxes on Internet Commerce (Testimony Before the U.S. House of Representatives)

by Joseph Henchman

http://www.taxfoundation.org/publications/show/27803.html