E-Commerce: “Physical Presence” Sales Tax Collection
You don’t have to look hard to find the advantages internet retailers enjoy over their brick-and-mortar counterparts — and I’m not just talking about the lack of a enraged landlord banging down the door for this month’s rent (not to mention last month’s). Indeed, lower overheads in general is a key reason why the e-commerce business model can offer the consumer more choices and more convenience at lower prices than rivals with physical premises maintain. But lower taxes, too?