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> Information provided on this site is for general guidance only and is often simplified. Actual IRS procedures are complex, and taxpayers should obtain professional assistance or use IRS sources for complete information.

Sales On The Internet
A company which is selling goods over the Internet and has a presence in the state of delivery, ie has established nexus in that state, will be required to register to collect sales tax on all taxable goods.

International Internet Sales
There is little certainty about the effect of current US legislation on the taxation of sales made from non-US web-sites.

The Internet Taxation Moratorium
Since 1999 there has been a moratorium on the imposition of Internet access taxes.




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