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The Use and Value of Web Sites

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» The Use and Value of Web Sites, Volume 1, Issue 2, 2001
If respondent's business conducts business activity on the Internet AND has a Web site AND the Web site produces income AND sales are made directly through the site.

21. Sales tax is not required on most Internet sales transactions. Do you charge sales tax on all direct Internet sales, some sales, or no sales?

Response
1 All 20
2 Some 33
3 None 42
4 DK/Refuse 5
Total (%) 100
N 61

Notes: Twenty (20) percent of small employers whose businesses have Web sites that produce income from direct sales through the site, charge sales tax on all Internet sales (Q#21).


Volume 1, Issue 2, 2001
ISSN - 1534-8326

William J. Dennis, Jr.
NFIB Research Foundation



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