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Leslie Bonacum
Neil Allen

States' Current Thinking On E-commerce Taxation Covered In New CCH Book

(RIVERWOODS, ILL., November 29, 2000) – E-commerce is an ever-growing reality that engenders numerous, and often novel, tax questions for business and tax professionals, according to CCH INCORPORATED (CCH), a leading provider of tax law information and software. While fundamental sales and use tax rules and concepts apply to items of tangible property and to remote sellers, complex issues relating to transactions involving digital goods and unique relationships between businesses in our wired world make the Internet somewhat of a new frontier on important state taxation issues.

Now, based on its exclusive survey of state tax departments, CCH has published a timely new book - Sales and Use Taxation of E-Commerce: State Tax Administrators' Current Thinking with CCH Commentary – to provide needed guidance on the treatment of these evolving new e-commerce tax issues. ($129. For more information or to order, call 1-800-248-3248 or visit

"This insightful and unique reference is a ‘must have’ for any business involved with e-commerce and any professional advising such clients on the tax implications of e-commerce activity," said CCH Federal and State Tax group marketing manager Gail Portugal.

Specific Questions, Straight-forward Answers

Sales and Use Taxation of E-Commerce: State Tax Administrators' Current Thinking with CCH Commentary provides unparalleled insight into where state departments of revenue stand on important e-commerce sales and use tax issues and helps readers identify where the potential trouble spots are.

CCH editors asked state revenue officials specific questions about common situations that arise in e-commerce. On a state-by-state basis, the new guide provides straightforward answers to pivotal e-commerce questions including:

  • Are services rendered in connection with the creation, design, development or maintenance of a web site subject to your state’s sales and use tax?
  • Are sales of the following Internet-delivered digitized products subject to your state’s sales and use tax?

    -  non-customized software
    -  software licenses
    -  entertainment such as music or videos
    -  pictures
    -  newspapers
    -  subscriptions to information or research products
    -  other electronic products such as greeting cards
    -  services that are otherwise taxable in your state

  • Will an out-of-state software licensor with licensees in your state have sales and use tax nexus in your state by virtue of these licenses? Does the answer to this question depend on the number of licensees? If so, how many would be considered a significant number sufficient to support a finding of nexus?
  • Does an out-of-state seller’s use of leased telephone lines in your state create nexus for sales and use tax purposes? Does the answer change depending on whether the lines are privately owned or are common carrier telecommunications?

The newness of the field is revealed in the answers provided—or avoided. In cases where states chose not to answer at all or where supplementary information was needed, CCH editors thoroughly examined the current statutes and regulations to lay out for readers what the existing law provides.

Valuable Pointers to Future Audit Issues

Sales and Use Taxation of E-Commerce: State Tax Administrators' Current Thinking with CCH Commentary includes a special introduction by noted state and local tax authority, Arthur R. Rosen of McDermott, Will & Emery. As Rosen notes, questions asked and the answers provided can point out future audit issues that will have to be addressed. In this fast-moving world, knowing where your problems may be can give you time to prepare your position and make your arguments from a position of strength. The guidance provided in this new book can also allow you to make adjustments now while the liabilities are low and the potential for audit is still years off.

Pricing and Availability

For more information or to purchase the 380-page softcover Sales and Use Taxation of E-Commerce: State Tax Administrators' Current Thinking with CCH Commentary, call 1-800-248-3248 or visit Single copy price is $129, plus applicable tax, shipping and handling. Quantity discounts and school adoption pricing are available.


CCH INCORPORATED, headquartered in Riverwoods, Ill., was founded in 1913 and has served over four generations of business professionals and their clients. The company produces more than 700 electronic and print products for the tax, legal, securities, insurance, human resources, health care and small business markets. CCH is a wholly owned subsidiary of Wolters Kluwer North America. The CCH web site can be accessed at The CCH Federal and State Tax web site can be accessed at

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EDITOR’S NOTE: For members of the press, a complimentary copy of Sales and Use Taxation of E-Commerce is available by contacting: Neil Allen at 847-267-2179 or


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