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Understanding an Internet Sales Tax

Citations

The Heartland Institute cites Associate Director of the Center for Technology and Innovation Jessica Melugin on internet sales taxes:

Jessica Melugin of the Competitive Enterprise Institute examines the effort by states to expand their internet sales taxes to draw more revenue from taxpayers. Melugin argues in favor of the origin approach of taxation, a sales tax system where the sales tax is determined based on where the product was sold.

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