On 23-Jan-12 08:06, Adam H. Kerman wrote:
Stephen Sprunk wrote:
And then there's Congress's Internet sales tax moratorium, so the same
product ordered by the same buyer from the same seller may by taxed if
the order was by phone or mail but not if online.

You misstated that. State sales taxes are collected on in-state sales;
there is no federal jurisdiction to impose a moratorium. Use taxes are
levied on interstate sales.

You well know that "sales tax" is almost always an abbreviation of
"sales and use tax", and the fact we have two different terms is a relic
of politicians playing games to get around the obvious
unconstitutionality of what they really wanted to do.

Congress's a moratorium was on the collection of "use tax" on internet
purchases, which is also of questionable constitutionality, but since
the vast majority of customers never paid it anyway, nobody seems to care.

S

--
Stephen Sprunk "God does not play dice." --Albert Einstein
CCIE #3723 "God is an inveterate gambler, and He throws the
K5SSS dice at every possible opportunity." --Stephen Hawking