Overview

10/26/00


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Table of Contents

PPT Slide

Overview

Growth of the Internet Economy

Challenges to PA Sales and Use Tax

The Nexus Challenge

The Situs Challenge

Digitized Goods and Services

Other Market Innovations

E-Commerce Impact on Distribution Costs

Sales and Use Tax Losses Consumer Internet Sales

PA Sales Tax from Internet Sales Consumer Purchases

Sales and Use Tax Losses Digitized Products & B2B Sales

Conclusions

Author: Brenda Stoner

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