Open Access. Powered by Scholars. Published by Universities.®
Inc. taxpayer; tax collector; Complete Auto test; Tax Injunction Act; safe harbor; in personam jurisdiction; Burger King Corp. v. Rudzewicz; virtual presence; Public Law 86-272; brick-and-mortar;
Articles 1 - 1 of 1
Full-Text Articles in Law
South Dakota V. Wayfair: An Ill-Conceived Blow To The Free Flow Of Interstate Commerce, Revel Shinn Atkinson
South Dakota V. Wayfair: An Ill-Conceived Blow To The Free Flow Of Interstate Commerce, Revel Shinn Atkinson
Brooklyn Journal of Corporate, Financial & Commercial Law
For more than a century, brick-and-mortar retailers have been losing local customers—first with the rise of mail-order houses and then more acutely with the rapid growth of online retail. As a result, states have noticed a significant loss in sales tax revenue. While an equivalent amount of tax is typically still owed to the state in the form of a use tax, which is to be remitted to the state by the customer, because these taxes are not automatically collected at the time of the sale, customers have overwhelmingly elected not to pay them. In an effort to recover this …