loophole.com.(Brief Article)

Nation, The, May, 2000 by Schrag, Peter

As imagination-stretchers go, it's hard to conjure up anything more bizarre than a description of Amazon.com, Cisco Systems, Yahoo, Dell Computers et al. as infant industries, quasi mom-and-pops that need special protection. But that seems to be the underlying argument as Congress confronts what, despite its complex technical details, ought to be a relatively simple decision: Should goods purchased over the Internet be subject to the same sales taxes as items bought over the counter from your local computer outlet, appliance dealer or department store?

The answer ought to be obvious. The National Governors Association, citing a University of Tennessee study, estimates that by 2003 state and local governments will lose $20 billion in sales tax revenues if...

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