A world without borders revisited: Impact of online sales tax collection on shopping and search

2021 ◽  
Author(s):  
Mallick Hossain
Keyword(s):  
Sales Tax ◽  
Tax Collection ◽  
Online Sales

A Legal Analysis of State Tax Policy for Online Sales: The Recipe from Direct Marketing

2018 ◽  
Vol 16 (1) ◽  
pp. 39-58
Author(s):  
A. Kelly Walker ◽  
Brett L. Bueltel
Keyword(s):  
Direct Marketing ◽  
Business Environment ◽  
State Governments ◽  
Legal Analysis ◽  
Tax Collection ◽  
Circuit Court ◽  
Court Of Appeals ◽  
Online Sales ◽  
Use Tax ◽  
First Time

ABSTRACT The growth of e-commerce has changed the way people shop. The changing business environment is a strain on state governments due to their inability to collect sales and use tax on most internet-based transactions. While the U.S. Supreme Court, for the first time in almost 30 years, is reviewing a state's ability to collect sales and use tax from out-of-state sellers in South Dakota v. Wayfair, Inc., a potential solution to increase sales and use tax collection may already exist. In 2016, the Tenth Circuit Court of Appeals upheld a Colorado notification law that could provide a blueprint for states to capture tax revenue from online companies and out-of-state retailers. In this paper, we review the constitutional complexities of the taxation of online sales. We also analyze state requirements for informational reporting of sales and use tax and recommend policy to increase potential sales and use tax collection.

Pricing and sales tax collection policies for e-cigarette starter kits and disposable products sold online

2015 ◽  
Vol 35 (1) ◽  
pp. 110-114 ◽  
Author(s):  
Raphael E. Cuomo ◽  
Angela Miner ◽  
Tim K. Mackey
Keyword(s):  
Sales Tax ◽  
Tax Collection

ChicagoLand Popcorn® - Examining Online Retailer Nexus Following Wayfair Using Data Visualization and Robotics Process Automation

2021 ◽  
Author(s):  
Christine Cheng ◽  
John T Eagan ◽  
Amy J. N. Yurko
Keyword(s):  
Data Visualization ◽  
Data Analytics ◽  
Sales Tax ◽  
Process Automation ◽  
Business Decisions ◽  
Online Sales ◽  
Tax Audit ◽  
Research Questions ◽  
Using Data ◽  
Tax Research

Students use data analytics to evaluate fictitious online sales data and explore sales tax nexus standards following South Dakota v. Wayfair, Inc. ( Wayfair).  This case provides instructors flexibility. Students can use Tableau to create visualizations that identify states with sales satisfying nexus standards, applying the Wayfair or multistate standards.  Students can use Robotics Process Automation to evaluate whether the company established nexus in a particular state. Instructors can include no tax research or select from several pertinent tax research questions. This case can be used in undergraduate or graduate tax, audit, or AIS courses, from compliance or tax risk perspectives. The learning objectives are to develop students’: (1) knowledge of data analytics; (2) knowledge of economic nexus and assess the tax law changes impact on business decisions; (3) research skills; (4) skills specific to data analytics and data visualization in accounting; and (5) effective oral and written communication skills.

Sistem Informasi Penjualan Barang Berbasis Web Pada Percetakan Rahayu Bekasi

2018 ◽  
Vol 6 (1) ◽  
pp. 61-74
Author(s):  
Umi Salamah ◽  
Herlawati Herlawati
Keyword(s):  
Information Systems ◽  
Cost Saving ◽  
Saving Energy ◽  
Web Based ◽  
Online Sales

Abstract Rahayu Printing is a business entity that provides merchandising services such as wedding invitations, circumcision invitations, business cards, notes, letterhead, yasin and others. Based on sales that have been achieved so far, Rahayu Printing felt not satisfied with the results obtained and trying to increase sales and service through online sales system. Sales that go so far encounter obstacles in the process of marketing from consumers to consumers, the sale of goods still use a system of sales in the form of book-shaped catalogs, very tight competition, locations adjacent to other printing, and constraints from distance and time to obtain information on shopping in printing . It makes the sale less cost saving, energy and time because the system used still manually. The method used in the design of information systems sales of goods is waterfall method. From the manufacture of web-based goods sales system, is expected to solve the existing constraints, simplify, accelerate the sales system and hopefully can increase profits on the sale of goods Rahayu Bekasi Printing.   Keywords: Goods, Information, Sales, Printing, Waterfall.                                                                   Abstrak                                                                  Percetakan Rahayu merupakan sebuah badan usaha yang menyediakan jasa penjualan barang seperti undangan pernikahan, undangan khitanan, kartu nama, nota, kop surat, yasin dan lain-lain. Berdasarkan hasil penjualan yang telah dicapai selama ini, Percetakan Rahayu merasa belum puas dengan hasil yang didapat dan berupaya ingin meningkatkan penjualan serta pelayanan melalui sistem penjualan secara online. Penjualan yang berlangsung selama ini menemui kendala dalam proses pemasaran dari konsumen ke konsumen, penjualan barang masih menggunakan sistem penjualan berupa katalog berbentuk buku, persaingan yang sangat ketat, lokasi yang berdekatan dengan percetakan lainnya, serta kendala dari jarak dan waktu untuk mendapatkan informasi belanja di percetakan. Hal tersebut membuat penjualan kurang menghemat biaya, tenaga dan waktu karena sistem yang digunakan masih secara manual. Metode yang digunakan pada perancangan sistem informasi penjualan barang tersebut adalah metode waterfall. Dari pembuatan sistem penjualan barang berbasis web, diharapkan dapat memecahkan kendala yang ada, mempermudah, mempercepat sistem penjualan dan semoga dapat meningkatkan keuntungan penjualan barang pada Percetakan Rahayu Bekasi.   Kata kunci: Barang, Informasi, Penjualan, Percetakan, Waterfall.

ENSURING EFFECTIVE ACTIVITY OF TAX ADMINISTRATION -AN IMPORTANT FACTOR FOR INCREASING TAX ACCOUNTABILITY

2020 ◽  
Vol 8 (3) ◽  
pp. 40-48
Author(s):  
Uguloy Berdiyeva ◽  
Keyword(s):  
Tax Evasion ◽  
The State ◽  
Tax Administration ◽  
Tax Collection ◽  
State Budget ◽  
Effective Activity

The article discusses the issues of increasing the level of tax collection on the basis of improving tax administration, ensuring the full payment of taxes and fees to the state budget, reducing the likelihood of tax evasion.

PKM Usaha Ilabulo Bakar Kecamatan Kota Selatan Provinsi Gorontalo

2019 ◽  
Vol 3 (2) ◽  
pp. 206
Author(s):  
Rahma Rizal ◽  
Haditsah Annur
Keyword(s):  
Financial Management ◽  
Management System ◽  
Online Marketing ◽  
Community Partnership ◽  
Selling Price ◽  
Sales Training ◽  
Business Partners ◽  
Online Sales ◽  
Financial Management System ◽  
Partnership Program

The partner in the community partnership program is Usaha Ilabulo Bakar. Ilabulo is a typical snack from Gorontalo. Formerly by the kings, Ilabulo symbolizes "Totombowata" which means united. PKM program by taking independent business partners as Ilabulo Bakar business actors. Partners who until now have many competitors that are difficult to develop. Every time Ilabulo was made per night, it could only be around 500 - 600 packs. The selling price per pack is around Rp. 5,000. Related to this PKM program the proposer wants to expand his business with ilabulo products globally by online marketing. This PKM program will help partners in the form of packaging improvements, product taste and quality, brands that do not yet exist, aspects of sales using only verbal communication, as well as simple management, the concept of inventory in warehouse does not yet exist and the financial management system is still lacking manual. and online sales training (e-commerce) of ilabulo Bakar products can be made as souvenirs typical of Gorontalo.

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