The consultation explored the proposal for an online sales tax as a means to rebalance the taxation of the retail sector between online and in-store retail.
Ystyriodd yr ymgynghoriad y cynnig ar gyfer treth ar werthiannau ar-lein fel ffordd o ailgydbwyso'r trefniadau ar gyfer trethu'r sector manwerthu rhwng manwerthu ar-lein a manwerthu mewn siopau.