Leveling the Playing Field Between Main Street and Out-of-State Retailers

摘要

These are tough economic times for California, with the national economic downturn having dealt a severe blow to be state's economy and revenues. As the debate continues over how to address the state's ongoing fiscal challenges―raising taxes, cutting programs or both―the state must increase its vigilance over the collection of revenues rightfully owed to California. California's sales and use tax revenues, which totaled more than $34 billion in 2001―02, support a variety of state and local programs, such as health and human services, public safety and transit. However, additional, potentially significant amounts of sales and use tax revenues are not being realized by California from sales transactions with out-of-state retailers.