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Wayfair Or No Fair: Revisiting Internet Sales Tax Nexus And Consequences In Texas, Jennifer Mendez Lopez Jun 2020

Wayfair Or No Fair: Revisiting Internet Sales Tax Nexus And Consequences In Texas, Jennifer Mendez Lopez

St. Mary's Law Journal

Since 1967, the Supreme Court has revisited the issue of nexus requirements in interstate commerce to keep up with social and technological advancements. However, these restrictive requirements have deprived states of a substantial tax basis. As technology continues to develop exponentially, this presents the need for a new standard that overturns precedent case law. Specifically, the Internet has grown and now necessitates the consideration for and e-commerce taxation collection.

South Dakota v. Wayfair, Inc. correctly decided that states have the power to collect taxes from qualifying out-of-state businesses without the need for a physical presence. Wayfair is moving in the …

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A Beautiful Mend: A Game Theoretical Analysis Of The Dormant Commerce Clause Doctrine, Maxwell L. Stearns Oct 2003

A Beautiful Mend: A Game Theoretical Analysis Of The Dormant Commerce Clause Doctrine, Maxwell L. Stearns

William & Mary Law Review

While the Commerce Clause neither mentions federal courts nor expressly prohibits the exercise of state regulatory powers that might operate concurrently with Congressional commerce powers, the Supreme Court has long used the dormant Commerce Clause doctrine to limit the power of states to regulate across a diverse array of subject areas in the absence of federal legislation. Commentators have criticized the Court less for creating the doctrine than for applying it in a seemingly inconsistent, or even haphazard way. Past commentators have recognized that a game theoretical model, the prisoners' dilemma, can explain the role of the dormant Commerce Clause …

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Employment Discrimination And Interstate Carriers Jul 1962