Didn the Internet Tax Freedom Act (ITFA) ban taxes on sales over the Internet?
No. The Act prohibited new taxes on Internet access fees. Most states do not tax the access fee. The Act did not did not prohibit states from imposing taxes on transactions conducted over the Internet. The use tax is not a discriminatory tax since it applies to all vendors (mail order, Internet, out-of-state, home shopping) and taxes goods purchased outside the state in the same manner as goods purchased in the state. So regardless of not being charged tax on an item purchased over the Internet, you are still held personally liable for the use tax.
The Act prohibited new taxes on internet access fees and multiple or discriminatory taxes. North Carolina does not tax the access fee. In addition, the use tax is not a multiple or discriminatory tax since it applies to all vendors (mail order, internet, out-of-state, home shopping) and taxes goods purchased outside the state in the same manner as goods purchased in the state.”; quoteArray511465359[27] = “> Always keep your bowler on in time of stress, and watch out for diabolical masterminds.
