The term e-commerce - the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services in the marketplace - has grown from merely streamlining relations between consumer and business to a much more robust phenomenon embracing efficient business processes within a firm and between firms. Inevitably, the related taxation issues have grown too. This latest edition of the preeminent text on the taxation of electronic transactions - formerly titled 'Electronic Commerce and International Taxation' (1999) and 'Electronic Commerce and Multijurisdictional Taxation' (2001) - revises, updates, and expands the book's coverage, reorganizes its presentation, and adds several new chapters. It includes a detailed and up-to-date analysis of VAT developments regarding e-commerce, and explores the implications of e-commerce for the US state and local sales and use tax regime.