1、1 Use tax burden is created by the use of a good or service. The use tax collection burdengenerally falls on the consumer, rather than on the retailer as is the case with the sales tax. Forthe remainder of this report, “sales tax” will be used to refer to both the “sales” and “use” tax.Congressional
2、 Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS22387February 22, 2006The Streamlined Sales and Use TaxAgreement: A Brief DescriptionSteven MaguireAnalyst in Public FinanceGovernment and Finance DivisionSummarySales taxes are an important sour
3、ce of revenue for most states. The expansion ofInternet commerce, where vendors and customers are often in different states, haseroded part of that revenue stream. As a result of U.S. Supreme Court decisions, statesare prevented from requiring remote (out-of-state) vendors to collect sales taxes. Th
4、eCourt noted that it would be too burdensome on interstate commerce for remote vendorsto comply with each states unique tax code. For this reason, several states areparticipating in an initiative to simplify and coordinate their tax codes called theStreamlined Sales and Use Tax Agreement (SSUTA). Th
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