United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2001-11-06 monographic deposited born digital 3 p. GA 1.13:GAO-02-83R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-02-83R P0b002ee18037d514 f:d0283r DGPO 2010-08-12 2011-03-28 GAOREPORTS-GAO-02-83R machine generated eng fdlp REPORT GAOREPORTS-GAO-02-83R GAO-02-83R Economic analysis Electronic commerce Internet Sales taxes Electronic data interchange Correspondence A02430 GAO examined the Bureau of the Census' estimates of e-commerce in 1999 to determine if they provided a basis for GAO to revise the results of its 2000 report on sales tax issues from e-commerce (GGD/OCE-00-165). In this report, GAO used a range of available private-sector forecasts of Internet and total remote sales as the basis for several scenarios illustrating the impact of such sales on state and local sales and use tax revenues. The scenarios showed that there is considerable uncertainty about the size of the impacts and how various assumptions about sales, compliance, and other factors contribute to that uncertainty. Census' new e-commerce estimates do not provide a basis for revising the results GAO found in its 2000 report. Census' definition of e-commerce is broader than Internet sales. Because of the way firms provide information on their e-commerce sales to Census, Internet sales cannot be separated from the broader e-commerce sales at a level of detail that allows GAO to compare Census' results with the Internet sales estimates used in its 2000 report. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-02-83R/html/GAOREPORTS-GAO-02-83R.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-02-83R/pdf/GAOREPORTS-GAO-02-83R.pdf GAO-02-83R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-02-83R Correspondence GAO-02-83R; Update on State and Local Revenue Loss From Internet Sales; Economic analysis Electronic commerce Internet Sales taxes Electronic data interchange