National University System Institute for Policy Research




(858) 642-8498 Get Started

Should shoppers pay Internet sales tax?

Roger Showley, U-T SAN DIEGO

Friday, May 3, 2013

View Article

Kelly Cunningham, National University System
Answer: NO

Compelling businesses to collect sales taxes for states where they do not have a physical presence would abolish the bedrock American principle of “no taxation without representation”. Particularly detrimental to smaller businesses, it would institutionalize competitive advantages for larger businesses having more resources to navigate the myriad sales taxes among all 50 states and nearly 10,000 local jurisdictions. The result will be ever higher sales taxes being implemented without accountability, representation, or benefit to the seller. Businesses should only collect sales taxes on behalf of state and municipalities where they are located, no matter where the customer happens to be.