This guide will assist in-house counsel, private practice lawyers, and tax and accounting departments with developing procedures to help businesses comply with sales and use tax regulations in e-commerce. Sales and use taxes are important sources of revenue for most states. The rise of e-commerce, and the ease with which sales transactions may be accomplished across state borders, have focused the attention of state revenue authorities on the collection of taxes from online buyers and sellers. This guide aims to assist businesses to address these challenges and comply with the enforcement regimes states have put in place.
