According to new research out from eMarketer and the E-tailing Group,tablet owners have overtaken smartphone owners in terms of mobile commerce.

One in 10 tablet owners reported using their device for browsing or buying online every day,vs. 6% of smartphone owners. They also made more purchases. Nearly one in four had made at least six purchases in the past six months,compared with 15% of smartphone users who had done the same.

According to the research,tablet device owners made more purchases than smartphone owners made via mobile in a wide variety of categories. Only a few mobile-centric shopping categories favored smartphone buying,such as music/DVD/videos,event tickets and food. Not surprisingly,tablet owners reported a higher level of satisfaction with their shopping experience as well.

When asked to compare smartphone and tablet shopping experiences,39% of tablet owners said the larger,less portable devices were “significantly better,” and another 30% chose “somewhat better.” It’s no secret that mobile shopping is a much better experience on tablet devices. While tablets are technically “mobile devices,” most people use them while sitting in their living rooms at home.

eMarketer estimates the US tablet installed base will represent 7.6% of the population by the end of 2011,up from 3.1% in 2010. Smartphone ownership,by contrast,will reach 23.4% of US consumers this year,up 4 percentage points over 2010.