Comment Off-shore (Score 2, Interesting) 762
After reading the article the only logical conclusion I can reach is that all e-tailers should move their corporate headquarters and distribution outside of the United States. They should then move all of their research and development outside of the United States in case some state government construes that as a presence sufficient to justify taxation. That sounds like a wonderful tax policy there which drives business out of the country.
E-tailers are DIFFERENT than typical brick and mortal retailers. The entities they use to distribute their goods and services pay taxes, except for the US Post Office of course. Moreover, there has never been perfect rationality between benefits received and taxes paid.