Article: E-Commerce and Internet Taxation.(Industry Trend or Event)

When Tim Berners-Lee and Vice President Al Gore (right!) dreamed up the Internet, little did they envision the explosion of Internet commerce and dotcom mania. To prove the point, the Commerce Department reported in the fourth quarter of 1999 that consumers spent more than $5.3 billion in online sales and this accounted for 0.64 percent of the total retail sales for that quarter [1]. Add to this figure the exploding growth of business-to-business e-commerce and you have a pretty heady mix of economic prosperity and entrepreneurial activity. A report released by Stamford, Connecticut-based Gartner Group, stated that business-to-business e-commerce is not only changing ...

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