The Internet Encyclopedia (Volume 3)

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FURTHERREADING 423

OECD (n.d.) About: Tax and electronic commerce. Re-

trieved November 1, 2002, from http://www.oecd.org/

EN/about/0,,EN-about-101-nodirectorate-no-no-no-

29,00.html

Quill Corporation v. North Dakota,504 U.S. 298 (1992).

Streamlined Sales Tax Project (SSTP) (n.d.). Stream-

lined Sales Tax System for the 21st century.Retrieved

November 1, 2002, from http://www.geocities.com/

streamlined2000/

U.S. Treasury (1996, November 21). Selected tax pol-

icy implications of global electronic commerce. Re-

trieved November 1, 2002, from http://www.ustreas.

gov/offices/tax-policy/library/internet.html

U.S. Treasury (2002).Statement by Deputy Treasury Sec-

retary Kenneth W. Dam on European Union e-commerce

tax proposal. Retrieved November 1, 2002, from

http://www.ustreas.gov/press/releases/po1001.htm

Washington State, Department of Revenue (1998).Re-

tailers’ Cost of Collecting and Remitting Sales Tax,

Retrieved November 1, 2002, from http://dor.wa.

gov/docs/reports/RetailersCostStudy/retailsum.htm

FURTHER READING

Hardesty, D. (2002). E-commerce tax news. Retrieved

November 1, 2002, from http://www.ecommercetax.

com/

Nellen, A. (2002).E-commerce taxation links.Retrieved

November 1, 2002, from http://www.cob.sjsu.edu/

facstaff/nellena/e-links.html