Full Sentence Outline

Topics: Amazon.com, Electronic commerce, Online shopping Pages: 4 (1144 words) Published: March 19, 2013
1. Introduction
Attention Getter: How many of you shop online at least once a week? According to the data gathered by Statista.com June 2012, about 70 percent of internet users in the United States had made at least one purchase via any device during 2011. Over the last decade, E-Commerce has been growing faster and of course, such dramatic change on the ways of shopping has brought millions of profits and business opportunities. However, the collection of e-commerce sales tax has always been a controversial topic. On September 15th, as a result of a new law taking effect in California, the world's largest online retailer, Amazon.com Inc. began to collect state and local sales taxes on California purchases.

Benefits to Audience: For us, it may sound like a bad news, as it indicates an end of tax free era. However, it is important that we understand that online sales tax by no means only negatively affect consumers. Instead, the new law would transform our ways of shopping again in a more board sense by affecting different groups in business world, whether negatively or positively.

Thesis and Preview: Today, I would like to talk about the effects of the e-commerce sales tax on the three stakeholders involved in this event: consumers, Amazon and state governments.

Transition: First, let’s look at how online sales tax would impact consumer behaviors.

Main Point 1: When talking about sales tax, we, as consumers ourselves, apparently would love to spend less money getting the best goods and service.

A. So a lot of times online shopping would first come to our mind even when we see something worth buying in a shopping mall, we would still refer to different online retailers to compare its price and decide where to buy it. B. usually we end up buying it online because the price online are usually lower and even if the price is the same as that in the mall, we are still pretty sure we'd pay 5% or more below what we pay at a local store. 1....
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