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<br /> <br /> APR 01 '98 12:01P11 N A CO P.15/17 <br /> <br /> F;\M5\COX\COX.061 <br /> 14 <br /> <br /> 1 ices to offer, sell, or provide electronic commerce is <br /> <br /> 2 not subject to taxation under the same tax at a dif- <br /> <br /> 3 ferent stage of the process of offering, selling, or <br /> 4 providing such electronic commerce. <br /> <br /> 5 (11) DISCR.n"ATORY TAm-The term "di-s- <br /> <br /> 6 criminatory tax" means any tax imposed by a State <br /> 7 or political subdivision thereof on electronic com- <br /> <br /> b merce that is not generally imposed and legally eol- <br /> <br /> 9 lcetible at the same rate by that State or political <br /> 10 subdivision thereof on simil ar goods or services not <br /> <br /> 11 using the Internet, online services, or Internet ac- <br /> <br /> 12 cess, and includes <br /> <br /> 13 (A) any tax on electronic commerce that <br /> 14 imposes an obligation to collect or pay the tax <br /> <br /> 15 on a different person or entity than in the case <br /> <br /> 16 of similar goods or services not using the <br /> 17 Internet, online services, or Internet access; <br /> <br /> 18 (B) any tax imposed or levied by a State <br /> <br /> 19 or political subdivision thereof, where- <br /> 20 (i) the use of a computer server on <br /> <br /> 21 the Internet to create or maintain a World <br /> <br /> 22 Wide Web page or site by a remote seller <br /> 23 is considered as a factor in determining <br /> <br /> 24 whether the remote seller has a substantial <br /> <br /> 25 nexus; or <br /> <br /> <br /> March 18. 1998 (1226 om.1 <br />