COLLECTING TAXES ON SALES THAT ARE MADE VIA THE INTERNET AND/OR CATALOG

摘要

A method that allows taxing jurisdictions (17a, b, n) to collect sales and/or use taxes from sales that are made via the internet and catalogs. The method also makes it easier for sellers (12) to comply with the taxing jurisdiction's mandated seller administrative functions. The foregoing is accomplished by using an agent (14) to perform the sales tax administration functions of a seller, relieving the seller of as much of the burden of compliance as possible.