Assam government has tabled legislation for taxing the online purchase and e-commerce goods in the state.

Assam has proposed to tap new revenue sources and has proposed bring online shopping under the tax net. To tax the online shopping through the entry tax route the government has proposed amendment in the Assam entry tax (amendment) bill 2014.

The size of online shopping industry of the Northeast India is between Rs 75 Crore to Rs 100 Crore.

The bill stated, "The commissioner of taxes, with the prior approval of the state government may by notification in the official gazette formulate simple procedure for the collection of entry tax on entry of specified goods into any local area made through online purchase or e-commerce and such procedure may also provide for collection of entry tax from a person other than an importer but on behalf of the importer."

The bill seeks to insert a residuary entry for levy of entry tax on goods not specified in any of the entry of the schedule.

Myntra.com conducted a study last year which highlighted the growing prominence of online shopping among the youth in Guwahati. This study ranked Guwahati 11th among the top 15 cities in India for online shopping. In the top bracket were Delhi NCR, Bangalore and Mumbai.