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States Push to Collect Online Sales Tax

Posted by Zonk on Fri Sep 30, 2005 10:56 AM
from the but-i-like-my-bulk-cheerios-on-the-cheap dept.
Carl Bialik from the WSJ writes "On Saturday, 18 states will implement the Streamlined Sales Tax Project, which will make it easier to collect local and state sales taxes on purchases made over the Internet while offering amnesty on uncollected taxes. In their longstanding opposition to collect sales tax, many online retailers 'have cited a 1992 Supreme Court ruling that said that it would be too onerous for e-tailers to calculate all the permutations of differing state and local tax rates,' the Wall Street Journal reports. 'One goal of the project was to remove the ruling as a key defense for online merchants.' Is your state involved? 'The states that have signed on are Indiana, Iowa, Kansas, Kentucky, Michigan, Minnesota, Nebraska, New Jersey, North Carolina, North Dakota, Oklahoma, South Dakota and West Virginia. Five more -- Arkansas, Ohio, Tennessee, Utah and Wyoming -- are in the process of finalizing the requirements needed to join, while Washington, Texas and Nevada are in earlier stages.'"
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  • by xmas2003 (739875) * on Friday September 30 2005, @10:58AM (#13685482) Homepage
    Here's a direct link to the StreamLined Sales Tax website [streamlinedsalestax.org] which is confusing as all get out with their last press release being in 2002; makes you wonder how "legit" these guys are. BTW, should this be filed under "The Mighty Buck" instead of Politics?!? ;-)

    BTW, there's been a noteable increase in Wall Street Journal stories on Slashdot - certainly has improved the quality - kudo's to the editors and Carl Bialik from the WSJ [carlbialik.com]

    halloween webcam is coming [komar.org]

    • by hsmith (818216) on Friday September 30 2005, @11:02AM (#13685532)
      If i recall correctly, this is actually a company that is trying to sell their taxing product to the several states and they have a good few states lined up. The guy in charge was on a talk show i listen to a few months ago. Basically, they wrote the software to do all the taxing and now they are going and getting the clients (individual states). So once they have enough states they are "in business" so to speak.
  • by JoeCommodore (567479) <larry@portcommodore.com> on Friday September 30 2005, @10:59AM (#13685490) Homepage
    They call it a "Use Tax" on thier tax form, been doing it for two years now. :/
    • They aren't alone, I think a LOT of states do it, but there's 0 enforcement. Just like the MA optional higher tax rate, who's seriously going to volunteer to give more money to their state gov?
      • If the end buyer is (delivery is taken) in CA then I simply pay the "use tax" on the item. The customer never sees a sales tax entry.

        Use tax =/= sales tax.

        Use tax is assessed on any item purchased by the end user. There are many exemptions but the primary one is the end user is exempt from paying use tax if the end user has already paid sales tax.

        If you are paying the "use tax" for the customer and not showing taxes paid on the receipt then CA may go after the customer for use tax. The customer can't prov

      • by IthnkImParanoid (410494) * on Friday September 30 2005, @12:53PM (#13686849)
        42%? Interesting. I make "fairly decent money" and my state income tax is about 5%. I played around with the Franchise Tax Board's tax table calculator, and couldn't get it to go over ~9.2%. Of course, my federal tax is 25%, so I'm assuming you're counting federal tax.

        Combining federal tax tables and state tax tables, I'd guess your income is at least $146,000 a year (33% federal + 9% state). If you are working 10-12 hours a day you are spending too much time at work. Scale back your lifestyle a bit. I make $47,000 (working eight hours a day) and am happy doing it.
      • Your problem isn't really what you pay, it's how they squander it away.

        My attitude is simply that if we are going to act like socialists (which we do), and pay taxes like socialists (which we do), then I want plenty of socialist programs (like universal healthcare) as enjoyed by other western countries.

        It would make the states more competitive in terms of cost of labor, I can tell you that.
        • You were given lots of priveleges in life, so you have to give all your money to those who weren't. Right?

          No. First, this is America; you can earn in the top 3% of world income and qualify for poverty benefits here. And yes, America's cost of living is higher, but this is also a land where opportunity knocks, rings the doorbell, and looks in the window to see if you didn't hear. And while I don't mind helping people, I do mind being forced to help people, particularly those who wet their own nests. Then

            • The entitlement attitude is a direct result of this country being incredibly wealthy and incredibly powerful. I don't care if you cancel every social program tomorrow, we'll still have multinational corporations launching billion dollar marketing campaigns designed to make us feel we "need" and "deserve" their products, and we'll still be stomping (politically, economically, and militarily) around the world like we owned the place.

              By the way, there are quite a few countries with nationalized health care
  • by hsmith (818216) on Friday September 30 2005, @10:59AM (#13685500)
    I think the fed hasn't implemented some sort of online tax as of yet because they haven't figure out how to. They tax everything they possibly can, internet sales are the next logical step. I think the biggest issues are, if you live in TX and order something from MD, where do you pay sales tax? What if you order something abroad? It is insane to think you would have to pay sales tax for the state you reside and the state you are purchasing from.

    But if you can dream it, they can tax it.
    • Oh, it gets worse than that. For instance, what if you're a college student and you live in, say California, so your billing address is there. You use, say, Amazon.com to order a gift for someone's wish list who lives in MD, but you go to school in Texas, so that's where the transaction took place.

      NOW who gets the tax?
      • by Alex P Keaton in da (882660) on Friday September 30 2005, @12:21PM (#13686423) Homepage
        The tax goes to where the item is delivered, or "used"
        It is the same way with counties and cars (and other big ticket items) here in Ohio- If I but a car in Cuyahoga County where the sales tax is 8%, but I live in Summit COunty where the tax is 7%, I pay 7% tax on the car....
        Technically, If you live in a high tax county, and buy stuff in a low tax county, you are supposed to send the county/Sate gov't the difference each year. But of course if you live in a low tax county and shop in a high tax county, you dont get a refund at the end of the year.
    • I don't see how any of this gets around the fact that no State has the right to tax interstate commerce. Call it whatever kind of tax you want to; Sales, Use, Excise, whatever, it is still a tax on interstate commerce and a State has no right to collect it.
      • I imagine that, when you are thinking of regulation interstate commerce, you are thinking of Justice Marshall's ruling in Gibbons v. Ogden [wikipedia.org]. That talks about the power of states to limit navigation of commerce between their borders. That ruling did not adress the legaility of a sales tax (a tax on consumption).
      • by zippthorne (748122) on Friday September 30 2005, @11:37AM (#13685926) Journal
        Yet, many states have already been doing exactly this. My home state of RI argues that sales tax is a tax on its citizens (and visitors i guess). therefore, they have a right to tax (last I was there 7%) your purchases regardless of where you bought them.

        Since the state is so small, anyone in the state could (and often did) drive an hour and a half to Massachusetts and buy things like cars, appliances, etc. for only 5% sales tax. (ah the boon of living in small state country) You're supposed to declare what you've purchased and pay the difference to RI. Of course, nobody did, so the clever legislature monkeys (who had recently voted themselves a salary increase from $300 to $10k) made "deals" with large-ticket businesses just across the border to report you even if you don't.

        This has been challenged many times and upheld on the grounds that the tax is applied equally to both in-state and out-of-state purchases. and so isn't an interstate tax at all.

        Tricky lawyering no doubt, but then if they can argue about the definition of the word 'is' they can argue pretty much anything.
        • by dcavanaugh (248349) on Friday September 30 2005, @12:31PM (#13686562) Homepage
          I agree with your last sentence about cutting the pork, but you are wrong about everything else up to that point. Government expenditures always rise to meet revenue (and then some). Therefore if the Feds sent my $300 to my state government, they would have spent $350, which means they would still be looking to tax Internet sales. Government (at any level) won't even consider spending cuts until they have positive verification that the money is gone and borrowing is maxed out. The only way to put a limit on what government spends is to put a limit on how much they take in.
    • Typically import duty and associated collection charge will dwarf sales tax.

      In the European Union you pay the sales tax of the country which the product was purcahsed in. If i'm in the UK and buy something from Finland over the net, then i'll pay 22% finnish sales tax and nothing to the british government. Even though the british rate is only 17.5%.

      This works in europe since it's an EU wide practise.

      If this is implemented on a state-by-state basis, then it'll generate revenue for the states who implement it
        • it's no wonder the poor need so much assistance over there with a regressive tax that massive.

          In VAT's defence, at least for the UK, when it was set up it was intended to be a luxery tax - a tax on cars, perfumes, colour teevees, etc. Even today certain things, like children's clothing, is VAT-exempt, and other things, like electricity (don't know about gas, etc) is VAT-rated at only 5%.

          But basically you're absolutely right - VAT's a regressive tax these days. Maybe we could argue that there's a case

    • Actually this is not a calculating issue as the taxes would probably only be off by a small percentage. It's more of a political issue. No president wants the interest rates to fly upwards on their watch. No president wants to add internet tax on their watch either.

      If they matched internet tax with sales tax, then I can see a mega boom for online stores in Alaska, Delaware, Montana, New Hampshire and Oregon.

    • It is insane to think you would have to pay sales tax for the state you reside and the state you are purchasing from.

      Since when is sanity a constraint on what the government does, especially when it sees the chance to grab more money?
  • Is it just me... (Score:3, Insightful)

    by TJ_Phazerhacki (520002) <ellomdianNO@SPAMgmail.com> on Friday September 30 2005, @11:00AM (#13685507) Journal
    Or are the only states on that list that don't appear to be blatent Tax-Farmers Texas, Nevada, and Washington? Why is it that none of the other states appear to contribute significantly to e-commerce, yet they think they need to tax for the products or services rendered elsewhere?

    Thank God you can still lie to servers about your location (sheesh...)

    • Thank God you can still lie to servers about your location (sheesh...)
      Yeah, but...if it bases the tax calculation off of shipping location, how do you lie to it and still get your purchase delivered to where you are? Are you gonna ship to a drop location in the Cayman Islands and re-ship it to your true location? You'll end up paying a lot more in shipping than sales tax for most cases.
      • Re:Is it just me... (Score:5, Interesting)

        by BlewScreen (159261) on Friday September 30 2005, @11:34AM (#13685902)
        Or you could ship to Alaska, Delaware, Montana, New Hampshire or Oregon.

        No state sales tax there.

        If you don't already live in one of these states, you may live close enough to set up a mail drop. If not, maybe you should consider moving - this was the intent of allowing states to set up their own laws - anyone that wants can "vote with their feet".

        Yes, I realize this is considered impractical to most, but at what point should we finally say "enough"?

        -bs

  • It's bad already (Score:4, Interesting)

    by Rorschach1 (174480) on Friday September 30 2005, @11:00AM (#13685511) Homepage
    Couldn't be any worse than what California already puts me through. They want you to report sales for each individual tax district in the state. Most of my sales are out of the state, and probably half are out of the country, so I've got very little to report there - I wind up paying 6 cents to one county, 12 cents to another, and so on. Or at least, that's how I'm supposed to do it. In reality I just go nuts and grossly over-pay them all - 50 cents for everyone!

    So I'm a little skeptical about just how 'easy' they consider a reasonable system to be...
  • by $RANDOMLUSER (804576) on Friday September 30 2005, @11:02AM (#13685535)
    Mail order (catalog or phone) items which cross state lines have never been subject to sales tax; only if the shipper and reveiver were in the same state was sales tax charged.

    How is ordering over the Internet different?

    • Not quite (Score:5, Informative)

      by dreamchaser (49529) on Friday September 30 2005, @11:09AM (#13685621) Homepage Journal
      Prior to online sales, the rule was that if the seller had what is called a 'nexus' (meaning a busines presence basically) in a given state, then sales tax applied. The buyer and seller did NOT have to be in the same state if nexus could be established.

      While I disagree with this arguement, it *could* be argued that the Internet creates a presence in every state, far beyond the old days of mail order catalogs.

      What it really boils down to is politicians on both sides of the aisle hate seeing money being exchanged that they can't get their greedy hands on.
      • Re:Not quite (Score:4, Insightful)

        by swillden (191260) <shawn-ds@willden.org> on Friday September 30 2005, @11:17AM (#13685712) Homepage Journal

        While I disagree with this arguement, it *could* be argued that the Internet creates a presence in every state, far beyond the old days of mail order catalogs.

        Seems like a pretty shaky argument. Because the buyer and seller can swap IP packets the seller has a local nexus? Exchanging messages over the Internet seems precisely analogous to exchanging bits of paper (catalogs and order forms) via the postal service.

    • Many states, Ohio being one, tax all purchases that are made out of state and shipped to an Ohio address. There is even a special line on the Ohio income tax form especially for reporting the amount of goods you've purchased online, through mail order, over the phone, etc.

      Of course no one I know of that lives in Ohio has ever put any amount there other than a 0. Nonetheless, it isn't accurate to say that interstate transactions are not subject to and have never been subject to sales tax.
    • Mail order [across] state lines have never been subject to sales tax...How is ordering over the Internet different?

      It's not, which should have mail-order retailers worried about this move, because it would almost certainly end up affecting them.

      One way to apply this is to charge it based on the state of origination. It is a sales tax, not a purchase tax, even though the purchaser pays that tax for the seller. The seller would pay the tax on all sales to their home state, no matter where the product is

      • Why should I purchase locally, even if it's the same price, when I can just "buy it over the internet, tax free".

        Well, to be fair, many times shipping & handling is >= sales tax. Plus, for many items, it is highly preferable to buy something locally, even though the same thing is available online (so long as the price is similar). There are a number of reasons for this. Among them are:

        1. you can physically inspect/try out the item before purchase
        2. local presence for returns, repairs, etc.
        3. philos
          • by loucura! (247834) on Friday September 30 2005, @11:57AM (#13686155)
            What demands does an out-of-state company place upon the local infrastructure? They don't require police or fire protection from the local infrastructure, they don't use the telecommunications, they don't even use the roads that your hypothetical "local retailer". Since they require no services from the government local to the purchaser, why should they be required to collect and pay taxes for those services?
  • Entice. (Score:5, Funny)

    by Tackhead (54550) on Friday September 30 2005, @11:03AM (#13685546)
    > The states will also entice online retailers to collect state and local sales taxes by offering amnesty on taxes the retailers haven't collected in the years since the Internet retail boom began.

    A guy named Guido broke my leg last week. He said that if I paid this year's protection money, he wouldn't break it three more times for the last three years I've been in business. In other words, rather than threatening or extorting, Guido enticed me into paying my protection money.

    Entice. They keep using that word. I do not think that word means what they think it means.

  • by HangingChad (677530) on Friday September 30 2005, @11:03AM (#13685548) Homepage
    Washington, TN and Texas don't have a state income tax. It's understandable why they need the sales tax revenue.

    But you guys in Nebraska. You already have high property taxes, a state income tax and now they're trying to add this. Plus really crapass weather in the winter. Just doesn't seem fair.

    • Hey now... (Score:5, Funny)

      by modi123 (750470) on Friday September 30 2005, @11:42AM (#13685991) Journal
      Hey now.... We Nebraskan's have a few things going for us. First off, we are a "red state" (both in politics and in football). Next we elected a college football coach to Congress. Third we were featured in SouthPark a few seasons back (when Ike was shipped off to our State by his Kyle because Ike wasn't his adopted brother). Fourth... ahm.. well.. *breaking down* *crying* Oh we got nothing. It really sucks being trapped in this hole. Over a hundred in the summer, below zero in the winter... Not to mention the exodus of young, educated people from the state to cooler states. *sniffle* Well at least our school boards didn't ban evolution from public schools - I am looking at you Kansas.
    • Well, I live in NE, and I can tell you that my county also has a thing called a Wheel Tax. We have to pay a 10 bucks per wheel tax every time we renew our registration.
      And let me tell you, our potholes are shinier than ever, the traffic lights are designed to stop the traffic, not to move it smoothly, and the old people, oh the old, people still drive ever so slowly.

      (And you forgot that in adittion to the state income tax, we also have a sales tax.)

      On top of that L. Ron Hubbard was born in NE.

      How I love Sou
  • Goodbye free lunch (Score:5, Insightful)

    by tnk1 (899206) on Friday September 30 2005, @11:04AM (#13685565)
    Well, it sucks that they are getting around to figuring out how to tax online purchases. However, I can't really fault them for doing it. As more and more sales go online, there is a real issue with decreasing tax revenues. It probably won't be a critical issue for decades, but the fact is that governments need taxes to operate and I've always tended to prefer sales taxes over income taxes.

    • ...I've always tended to prefer sales taxes over income taxes.

      I agree wholeheartedly. Trash the income tax and just tax what people buy! Simpler, less expensive overall (bye bye, IRS...), and allows the average citizen to see very directly just *how much* tax they're paying (25% sales tax?! WTF?! Write the Congress(wo)man!).

      Problem is, that whole "trash the income tax" thing just doesn't seem to be pursued very agressively. This is just one more tax -- another liability and barrier to entry for small on

      • by Civil_Disobedient (261825) on Friday September 30 2005, @12:02PM (#13686217)
        Trash the income tax and just tax what people buy!

        This would put a far larger burden on those with lower incomes. For instance, the family making $50k a year spends most of it in living expenses (if not all of it, considering our outrageous consumer debt). But once living expenses are covered, the rest is "gravy". Certainly, those who pull in more money a year are going to be buying more expensive things (bigger homes, nicer cars, etc.) but by the large, they can also use that extra wealth to leverage more money (through investments, real-estate, etc.) Thus the rich get richer, while the poor and middle class stay in "their place."

        "So what!" you may decry. Well, unfortunately that creates a system where you start getting largely centralized accumulations of wealth. And as the saying goes, "It takes money to make money". The United States is already set up to give enormous advantages to those with cash (easier to raise capital, lower interest rates on loans, etc.); this would enable those "have's" to rapidly force those "kinda-have's" into "have-not's", and the "have-not's"--well... they haven't started charging rent for prison (yet).
    • I've always tended to prefer sales taxes over income taxes.

      Sales taxes always seem to be better at first glance. However, they do tend to have some pitfalls:

      1) They are regressive, especially if there is a sales tax on food and clothing. The poor pay a higher percentage of their income on sales tax than do the rich.
      2) They are not as "stable" as property taxes or even income taxes. When the economy goes downhill, the first thing that happens is that consumers stop buying goods. When that happens,

  • Awesome! (Score:4, Funny)

    by soulsteal (104635) <soulsteal@@@3l337...org> on Friday September 30 2005, @11:05AM (#13685569) Homepage
    Here's to being from Mississippi, where they aren't smart enough to know to tax this here Inter-Net. ;)
  • North of the Border (Score:3, Interesting)

    by TheSpoom (715771) * <slashdotNO@SPAMuberm00.net> on Friday September 30 2005, @11:14AM (#13685671) Homepage Journal
    The unfortunate thing with living in Canada is that 90% of the stuff you order online will come from the states, which means the Canadian government can tax the living hell out of it as soon as it crosses the border. UPS and Fedex do the same thing, adding on nice brokerage fees for no apparent reason. It was quite a shock a few years ago when my laptop arrived with an apparent COD charge of over $400.
  • by csoto (220540) on Friday September 30 2005, @11:20AM (#13685736)
    For years, there was a myth that online sales were "cheaper" because you didn't pay sales tax. Rather, the truth is that states, counties and municipalities were being cheated out of collecting legal sales and use taxes.

    If you don't like sales tax, then fight your local/state sales and use taxes on principal. But as long as 7-11 down the street has to charge it, why should a company that's in another state be exempt?
  • by br00tus (528477) on Friday September 30 2005, @11:23AM (#13685779)
    I have been running "e-commerce" sites since 1997 when I set up a site that used Broadvision (and Taxware on the backend). Right now I run a site using osCommerce.

    The article mentions how some states consider candy different than other food as an example of the many little differences in tax code. Another one is different counties charge different taxes - in New York state, Queens county and Nassau county have slightly different tax rates. And then these tax rates change every time a new law is passed. So you have to update your tax tables whenever that happens. Most people who are truly concerned about this pay thousands to get regular Taxware updates. Luckily, right now I only have to worry about one state.

    Now in general terms, I would not mind if some flat, national tax were charged on items going from me to a consumer. I could just say "add x.y%" to every sale, just like everyone else would be doing. But the way this is being done is ridiculous. What has happened in the US is that federal taxes have remained the same, I suppose to pay for the increased military spending for the war in Iraq and whatnot, while money the federal government used to give to the states was cut. So now the states are all scrambling to get money, and since the politicians don't want to go after locals, they are fighting to gouge out of state people for taxes. So we have this mess. And it doesn't effect Amazon.com who can afford to pay for Taxware updates and whatnot, it hurts the small businessman like me, who now has a lot more work to do and may have to buy expensive Taxware updates to be in compliance with this. If one steps back and looks at the whole country, this is a ridiculous way to do things. It's not even that I have to pay the tax, if everyone else had to, it's that now I have to be concerned about not just the tax laws of each state, but the tax laws of each county in each state. It's ridiculous. So much for "state's rights".

  • by Anita Coney (648748) on Friday September 30 2005, @11:25AM (#13685803)
    Article. I, Section. 10., Clause 2 specifically forbids states from collecting intrastate tariffs. But, for some strange reason if they call it a "use" tax it's ok. I'm also guessing that if the south reinstituted slavery under the term "Happy Fun Work" it'd be legal.

    Surely if I got to California and buy something, take it back to my state, I'm not obligated to pay a sales tax back here. And if I asked my brother to buy me something and bring it back from California, I wouldn't have to pay my state's sales tax. But for some reason, could it be greed?!, if I pay FedEx to bring it to me, suddenly I have to pay.

    I have NO problem paying sales tax. I think that if I buy something shipped from California, for example, California's sales tax should be added to the order. But I see no reason to flush the Constitution merely because states are greedy.
  • by windowpain (211052) on Friday September 30 2005, @11:45AM (#13686019) Journal
    The article says "states and local governments will lose $18 billion in online sales tax in 2005".

    They're not losing that money. It's staying in the pockets of their citizens for them to spend or save as they see fit. All that's happening is that the money is not being filtered through the sticky fingers of the politicians on its path to supposedly benefit those citizens.
  • No sales tax (Score:3, Interesting)

    by lar3ry (10905) on Friday September 30 2005, @11:58AM (#13686177)
    Living in NH (Live, Freeze, and Die) has its benefits, among them no state sales tax. I cannot see how any e-tailer can possibly levy any such tax on me, since there is no sales tax in my jurisdiction that would apply... unless the "tourist tax" (hotels and restaurants) applies.

    I'm interested in this only in an academic sense. I think sales taxes in general are regressive and hurt the poor hardest. Income taxes with varying rates based on income are more fair, but could be taken to extremes, such as how Britain used to require 95% withholding on the richest people. Property taxes, luxury taxes, estate taxes (let's not go into that stupid term "Death Tax") and every other tax you can think of each have their own share of problems.

    We'll need to face it, there isn't any way that governments can make money that somebody isn't going to consider unfair. The days when the government could survive simply by collecting customs duties (NO TAXES!) are long gone.
  • by Anonymous Cowpat (788193) on Friday September 30 2005, @11:58AM (#13686178) Journal
    (or this one at least) that seems like an utterly crazy system of taxation, wouldn't it be easier to set it at (say) 5% for everyone which goes to a central pot and is then distributed to the individual states based on population or estimated online sales or who-needs-it-the-most (or whatever)?
  • by tbone1 (309237) on Friday September 30 2005, @12:33PM (#13686590) Homepage
    They tax you when you make it, they tax you when you save it, they tax you when you spend it, they tax you when you win it, they tax you when you invest it, they tax you when you inherit it, they tax you when you buy food, they tax you when you buy clothing, they tax you when you buy shelter, they tax you when you do anything. In short, we are taxed for living until we are taxed to death.

    When is enough enough? I know we need taxes for things like policmen, firemen, the military, the courts, roads, etc, but fer cryin' out loud, when I have to work until July 1 just to pay my income, property, sales, gas, ticket, etc etc etc taxes, I'm ready to spend the winter at Valley Forge. If a politican and bureaucrat are getting less of our money to waste because there is no on-line sales tax, and they complain about it, then I for one am against any internet tax.

    *sigh* Sorry, I'll go cheer myself up by reading some Thomas Payne and James Madison ... until the government tries to ban those books.