Document Type
Article
Publication Date
4-14-2025
Abstract
This article reports research results from a study analyzing the tax communication practices of top e-commerce retailers and marketplaces. The research found a spectrum of tax communication practices. Notably, many (but not all) e-commerce businesses that did not collect sales tax did still inform customers about potential use tax obligations, though the transparency of this information varied.
Recommended Citation
David Gamage,
Assessing the Tax Communications of E-Commerce Vendors, Part I, 116 Tax Notes State 87
(2025).
Available at: https://scholarship.law.missouri.edu/facpubs/1226