In today’s Australian Finacial Review Neil Chenoweth discusses Aamazon’s decision to restrict access to its Australian website.
“Amazon last week announced that it was too onerous to calculate the 10 per cent GST due on sales to Australia from its US and European operations and therefore will stop all shipments to Australia from July 1, forcing Australians to buy from its smaller local arm. …
How did it get to this?
The history of US online retailing has been shaped by the 1992 case Quill vs North Dakota, where the US Supreme Court found that a state could not levy sales tax on an online purchase – in this case Quill was selling software programs on floppy disks – if the vendor had no physical presence in the state.
The history of US online retailing has been shaped by the 1992 case Quill vs North Dakota, where the US Supreme Court found that a state could not levy sales tax on an online purchase – in this case Quill was selling software programs on floppy disks – if the vendor had no physical presence in the state.
A discussion of these issues is contained in the paper That was commissioner by the GST Distribution Review in 2012.