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- CBPP - Internet Taxation and the States Argues that a U.S. federal "moratorium" on Internet commerce taxes would erode state and local revenues and shift burdens to lower-income households. From the Center on Budget and Policy Priorities.
- Wall Street Journal - Sales Tax Collected news articles and commentary relating to the topic.
- Forbes - 10 Remarkable Facts About Online Sales Tax Facts about sales and use taxes, including that they comprise roughly a third of the total tax revenue of state governments, and 11.2% of local governments.
- CRS - State Taxation of Internet Transactions Congressional Research Service report. About 16% (roughly $4 trillion) of all U.S. shipments and sales were on the internet in 2010, but current law does not allow states to compel out-of-state vendors to collect the tax owed. Congress is involved because interstate commerce typically falls under the Commerce Clause of the Constitution..
- Washington Post - Everything you need to know about the Senate's online sales-tax bill A primer on the key parts of the proposed legislation that would give states the ability to require large Internet retailers like Amazon to collect sales taxes on all purchases and send the revenue to the appropriate locality. The bill could raise as much as $11 billion in uncollected taxes.