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	<title>Mississippi Business Journal &#187; Internet purchases</title>
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		<title>The down low on use taxes</title>
		<link>http://msbusiness.com/blog/2012/10/21/the-down-low-on-use-taxes/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=the-down-low-on-use-taxes</link>
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		<pubDate>Sun, 21 Oct 2012 06:01:39 +0000</pubDate>
		<dc:creator>Contributing Columnist</dc:creator>
				<category><![CDATA[COLUMNS]]></category>
		<category><![CDATA[MBJ FEATURE]]></category>
		<category><![CDATA[e-commerce]]></category>
		<category><![CDATA[Internet purchases]]></category>
		<category><![CDATA[Mississippi Department of Revenue]]></category>
		<category><![CDATA[Quill Corporation v. North Dakota]]></category>

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		<description><![CDATA[<p>Internet purchases often escape sales taxes. Following the 1992 decision of the United States Supreme Court in Quill Corporation v. North Dakota, it is settled law that if a retailer does not have a physical presence in a state, it has no duty to collect a sales tax on items shipped to a purchaser in [...]</p><p>The post <a href="http://msbusiness.com/blog/2012/10/21/the-down-low-on-use-taxes/">The down low on use taxes</a> appeared first on <a href="http://msbusiness.com">Mississippi Business Journal</a>.</p>]]></description>
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