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Traditional, “brick-and-mortar” businesses (with a physical storefront) charge their customers the sales tax required by the jurisdiction where the business is located. So, if a retail store operates in Atlanta, GA, it should collect both state and local sales taxes from customers buying merchandise at the store. Now, suppose the company starts selling products online. Does it mean it should charge them the same sales taxes on those coming into the physical store? How should the company collect tax for international, online sales?

Please review the Export.gov Web site. This site provides information and resources the U.S. Department of Commerce and other U.S. government agencies offer to U.S. businesses interested in using the Internet to export their products.

Also, please review the following BusinessUSA.gov Web site. It provides general guidance for new and small businesses on how to comply with federal export and import regulations, including e-commerce.

Prof. Angela

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