Entries by Steve DelBianco

Retailers unite! Counter divide-and-conquer tactics on online sales tax

If other states copy a South Dakota law, businesses would face sales tax audits from across the country and costly software changes. Divide-and-conquer is a tried-and-true strategy to defeat a superior enemy. It works in war and in business, but perhaps nowhere more so than in politics.  When it comes to online sales tax, state […]

Why Are We Importing Europe’s Broken Internet Sales Tax System?

As Congress weighs Internet sales tax proposals, it should look to Europe’s unpleasant experience with the Value Added Tax (VAT) system for guidance on what not to do. The European Commission (EC) is calling for major reform of its current tax collection system for its 28 member countries because the VAT has proven harmful to […]

Governments Shouldn’t Play Games with the Internet

Governments often use small players as pawns in their global games of chess. Two weeks ago the European Court of Justice invalidated the EU-US Safe Harbor (“Safe Harbor”) framework, turning Internet businesses into expendable pawns in a government game. But for the past fifteen years, Safe Harbor allowed data flows across the Atlantic — fostering […]

Two bills that should be on everyone’s “Don’t Pass” list

With Congress back from the August recess, attention will quickly shift to the “Must Pass” legislation that has to be approved by the end of the year to avoid calamity.  But there are two Internet sales tax bills that should be on everyone’s “Don’t Pass” list, because if either is slipped into moving legislation, it […]