Tax Law In CyberSpace
SPRING 2001 Professor Chin
Collecting Sales and Use Tax on Electronic Commerce: E-Confusion or E-Collection Brian S. Masterson, 79 N.C. L. Rev. 203 (December 2000) http://web2.westlaw.com/find/default.wl?findcite=79+NCLR+203&RS=WLW2.60& VR=2.0&SV=Split&FN=_top&MT=Westlaw&findgo.x=6&findgo.y=8