MULITJURISDICTION ELECTRONIC COMMERCE TAXATION …

See Mr. Justice Rutledge’s concurring opinion in International Harvester Co. v. Dept. Of Treasury 322 U.S. 340, 64 S.Ct. 1019, 88 L.Ed. 1313 stating that “[i]n short, the risk of multiple taxation creates the unconstitutional burden which actual taxation by both states would impose in fact.” ................
................