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Multiple tax

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Definition Edit

A multiple tax is

[a]ny tax that is imposed by one State or political subdivision thereof on the same or essentially the same electronic commerce that is also subject to another tax imposed by another State or political subdivision thereof (whether or not at the same rate or on the same basis), without a credit (for example, a resale exemption certificate) for taxes paid in other jurisdictions.[1]

References Edit

  1. 47 U.S.C. §151 nt.

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