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Articles 1 - 30 of 33
Full-Text Articles in Law
State Constitutional Limitations To Cities Taxing The Digital Economy, Lauren Shores Pelikan
State Constitutional Limitations To Cities Taxing The Digital Economy, Lauren Shores Pelikan
Faculty Publications
The digital economy’s rapid evolution, most recently with the rise of artificial intelligence, demands a reevaluation of state constitutional limitations on local taxation of digital transactions. Citizens have long feared excessive or unfair tax burdens, hence the adoption of constitutional amendments that prohibit legislators from increasing taxes or imposing new taxes without a public vote. However, these constitutional limitations are now preventing cities from taxing digital transactions that are taking over the economy. This is a serious financial problem for cities whose traditional sources of tax revenue, such as sales taxes and property taxes, are dwindling due to the digitalizing …
Becoming "Audit" It Can Be: Improving Public School Funding Through A Streamlined Sales And Use Tax Agreement For Real Property Tax, Megan E. Bowling
Becoming "Audit" It Can Be: Improving Public School Funding Through A Streamlined Sales And Use Tax Agreement For Real Property Tax, Megan E. Bowling
University of Cincinnati Law Review
No abstract provided.
State Digital Services Taxes: A Good And Permissible Idea (Despite What You Might Have Heard), Young Ran (Christine) Kim, Darien Shanske
State Digital Services Taxes: A Good And Permissible Idea (Despite What You Might Have Heard), Young Ran (Christine) Kim, Darien Shanske
Faculty Articles
Tax systems have been struggling to adapt to the digitalization of the economy. At the center of the struggles is taxing digital platforms, such as Google or Facebook. These immensely profitable firms have a business model that gives away “free” services, such as searching the web. The service is not really free; it is paid for by having the users watch ads and tender data. Traditional tax systems are not designed to tax such barter transactions, leaving a gap in taxation.
One response, pioneered in Europe, has been the creation of a wholly new tax to target digital platforms: the …
The Unconstitutional Tampon Tax, Bridget J. Crawford, Emily Gold Waldman
The Unconstitutional Tampon Tax, Bridget J. Crawford, Emily Gold Waldman
Elisabeth Haub School of Law Faculty Publications
Thirty-five states impose a sales tax on menstrual hygiene products, while products like spermicidal condoms and erectile dysfunction medications are tax-free. This sales tax--commonly called the “tampon tax”--represents an expense that girls and women must bear on top of the cost of biologically necessary items that they need in order to attend school, work, and otherwise participate in public life. This article explores the constitutionality of the tampon tax and argues that it is an impermissible form of gender discrimination under the Equal Protection Clause. First, menstrual hygiene products are a unique proxy for female sex, and therefore any disadvantageous …
Taxing E-Commerce In The Post-Wayfair World, David Gamage, Darien Shanske, Adam Thimmesch
Taxing E-Commerce In The Post-Wayfair World, David Gamage, Darien Shanske, Adam Thimmesch
Articles by Maurer Faculty
No abstract provided.
Who Benefits From Repealing Tampon Taxes? Empirical Evidence From New Jersey, Christopher A. Cotropia
Who Benefits From Repealing Tampon Taxes? Empirical Evidence From New Jersey, Christopher A. Cotropia
Law Faculty Publications
Many state and local governments exclude some medical products from the sales tax base, including some that are primarily used by men such as hair growth products. However, tampons and other menstrual hygiene products are subject to sales taxes in most states. A recent social movement advocates for the repeal of these “tampon taxes” and several class action lawsuits have been filed against states citing equal protection violations. In this article, we use the 2005 elimination of menstrual hygiene products from the sales tax base in New Jersey as a natural experiment to study who benefits from the repeal of …
Wayfair And The Retroactivity Of Constitutional Holdings, David Gamage, Adam Thimmesch, Darien Shanske
Wayfair And The Retroactivity Of Constitutional Holdings, David Gamage, Adam Thimmesch, Darien Shanske
Articles by Maurer Faculty
This essay analyzes the issue of retroactivity with respect to the Supreme Court case of South Dakota v. Wayfair.
Wayfair: Marketplaces And Foreign Vendors, David Gamage, Adam Thimmesch, Darien Shanske
Wayfair: Marketplaces And Foreign Vendors, David Gamage, Adam Thimmesch, Darien Shanske
Articles by Maurer Faculty
This is the third of a series of essays wherein we analyze the U.S. Supreme Court's decision in South Dakota v. Wayfair. In this essay, we address issues related to state taxation of internet marketplaces and of foreign vendors.
Wayfair: Substantial Nexus And Undue Burden, David Gamage, Darien Shanske, Adam Thimmesch
Wayfair: Substantial Nexus And Undue Burden, David Gamage, Darien Shanske, Adam Thimmesch
Articles by Maurer Faculty
This is the first of a series of essays wherein we analyze the U.S. Supreme Court’s decision in South Dakota v. Wayfair. In this essay, we tackle some of the more immediate interpretive questions raised by the Wayfair opinion, such as how a state should approach substantial nexus. As part of our analysis, we offer advice to state governments. Specifically, we recommend that states take note of the features of South Dakota’s law that appealed to the Court and replicate or improve on these to the extent possible. We advise states to consider simplifying their sales tax systems (and potentially …
Wayfair: Sales Tax Formalism And Income Tax Nexus, David Gamage, Adam Thimmesch, Darien Shanske
Wayfair: Sales Tax Formalism And Income Tax Nexus, David Gamage, Adam Thimmesch, Darien Shanske
Articles by Maurer Faculty
This is the second of a series of essays wherein we analyze the U.S. Supreme Court's decision in South Dakota v. Wayfair. In this essay, we address issues related to sales tax formalism and income tax nexus.
The Gap Created By E-Commerce: How States Can Preserve Their Sales And Use Tax Revenue In The Digital Age, Jessica Nicole Cory
The Gap Created By E-Commerce: How States Can Preserve Their Sales And Use Tax Revenue In The Digital Age, Jessica Nicole Cory
Oklahoma Journal of Law and Technology
No abstract provided.
The Case For Consumer-Based Use Tax Enforcement, David Gamage, Adam Thimmesch, Darien Shanske
The Case For Consumer-Based Use Tax Enforcement, David Gamage, Adam Thimmesch, Darien Shanske
Articles by Maurer Faculty
This essay argues that state governments’ current focus on getting vendors to collect their sales and use taxes is insufficient, especially in regard to e-commerce transactions. If state governments want their use taxes to serve as effective and lawful backstops to their sales taxes—as state governments claim is their goal—then states must also focus on the consumer side of the use-tax equation. This essay explains that both economic and rule of law considerations make it imperative for state governments to better enforce their sales and use taxes with respect to consumer taxpayers.
Consumer-Based Use Tax Enforcement And Taxpayer Compliance, David Gamage, Adam Thimmesch, Darien Shanske
Consumer-Based Use Tax Enforcement And Taxpayer Compliance, David Gamage, Adam Thimmesch, Darien Shanske
Articles by Maurer Faculty
This essay explains how current state government approaches to use-tax enforcement undermine tax morale and taxpayer compliance. This essay further argues that these threats to tax morale and taxpayer compliance will become even more severe as many states are moving toward adopting notice and reporting statutes for their sales and use taxes.
Taxing Remote Sales In The Digital Age: A Global Perspective, Walter Hellerstein
Taxing Remote Sales In The Digital Age: A Global Perspective, Walter Hellerstein
Scholarly Works
This Article addresses three fundamental questions raised by the taxation of remote sales in the digital age from a global perspective, but focuses on the implications, if any, of the answers to these questions in the global context for the U.S. subnational retail sales tax. First, should remote sales be taxed under a consumption tax? Second, if the answer to the first question is “yes,” where should such sales be taxed? Third, how can remote sales be taxed effectively under a consumption tax in the digital age?4
Desperate Times Call For Desperate Measures: States Lead Misguided Offensive To Enforce Sales Tax Against Online Retailers, Ricky Hutchens
Desperate Times Call For Desperate Measures: States Lead Misguided Offensive To Enforce Sales Tax Against Online Retailers, Ricky Hutchens
Vanderbilt Law Review
It is a near universal experience. An individual wants to purchase an item. He shops around to find the best price. After a diligent search, he realizes that if he makes the purchase online, he can avoid being charged sales tax on the item. Depending on the price of the item and the tax rate, the savings can be substantial- sometimes enough to justify paying for shipping. But many consumers fail to consider another consequence: choosing an online retailer effectively denies tax revenue to a buyer's home state. In the United States, state governments have three basic options for generating …
New York’S Taxable Lap Dancing …At A Strip Club Near You!, Harvey Gilmore
New York’S Taxable Lap Dancing …At A Strip Club Near You!, Harvey Gilmore
Pace Intellectual Property, Sports & Entertainment Law Forum
In today’s difficult economic times, state governments are more hard pressed than ever to come up with new sources of revenue to at least stay revenue neutral. Leave it to the perpetually money-hungry State of New York to come up with this gem of an idea for generating tax revenues: In 2005, the New York State Department of Taxation and Finance attempted to impose sales tax on a nightclub’s offering of exotic dancing to its customers. This resulted in one nightclub instigating a legal challenge to the state’s attempt to impose sales taxes on exotic dancing. This resulted in the …
Turf Wars: Territoriality And The Allocation Of Sales And Use Taxes In California, Kevin Schmitt
Turf Wars: Territoriality And The Allocation Of Sales And Use Taxes In California, Kevin Schmitt
Kevin Schmitt
Sales and use tax revenue provides an important source of funding for California’s local governments, particularly its cities. Under the Bradley-Burns Uniform Local Sales and Use Tax Law, local governments may enact sales and use tax ordinances and contract with the state to manage collection and distribution. The current allocation system, known as the situs-based system, provides for distribution to local government based on the physical location of the retailer. Although such a system has logical appeal, in practice it has proven highly problematic, promoting unproductive competition among local governments for scarce revenue.
Reform of the situs-based allocation process has …
A Potential Game Changer In E-Commerce Taxation, David Gamage, Andrew J. Haile, Darien Shanske
A Potential Game Changer In E-Commerce Taxation, David Gamage, Andrew J. Haile, Darien Shanske
Articles by Maurer Faculty
In this essay, we evaluate recent legislative proposals for Congress to authorize state taxation of e-commerce. We argue that these proposals contain a potential game-changing innovation — the requirement that states provide remote sellers with “adequate software” for calculating use tax due within the state. Properly implemented, we explain how this innovation could force states to internalize the compliance costs of levying tax collection obligations on remote sellers, thereby incentivizing the states to simplify their sales and use tax statutes and resolving concerns about states overburdening interstate commerce.
Chopping Down The Rainforest: Finding A Solution To The "Amazon Problem", Eric Andrew Felleman
Chopping Down The Rainforest: Finding A Solution To The "Amazon Problem", Eric Andrew Felleman
University of Michigan Journal of Law Reform Caveat
Current economic conditions in the United States have led to a dramatic decrease in state tax revenue. Without these funds, states will be unable to support important public services, and hundreds of thousands of jobs in the public and private sectors are at risk of being cut, as states work to close $103 billion in budget gaps. Accomplishing that will involve overcoming many hurdles, such as the unpopularity of raising taxes during times of economic trouble, but one largely untapped source could provide a significant amount of income to states. States currently lose around $23 billion annually in uncollected use …
Vendor Compensation As An Approach For State "Amazon" Laws: Part 2, David Gamage, Devin J. Heckman
Vendor Compensation As An Approach For State "Amazon" Laws: Part 2, David Gamage, Devin J. Heckman
Articles by Maurer Faculty
In this essay, the second of a two-part series, we propose an approach for the U.S. states to tax interstate e-commerce. If the states adequately compensate remote e-commerce vendors for all tax compliance costs, we argue that the states can constitutionally impose use tax collection obligations on the remote vendors in a manner compatible with the Quill framework.
Vendor Compensation As An Approach For State "Amazon" Laws: Part 1, David Gamage, Devin J. Heckman
Vendor Compensation As An Approach For State "Amazon" Laws: Part 1, David Gamage, Devin J. Heckman
Articles by Maurer Faculty
In this Essay, the first of a two-part series, we analyze the approaches U.S. states have been using in their attempts to tax interstate e-commerce. We argue that these existing approaches are unlikely to be effective. In our companion Essay, the second in the series, we outline a novel approach that states might employ in order to more effectively tax interstate e-commerce – based on adequately compensating remote vendors for all tax compliance costs. But before we can argue for our new approach, we must first survey the current constitutional and statutory landscape.
The Fading Bright Line Of Physical Presence: Did Kfc Corporation V. Iowa Department Of Revenue Give States The Secret Recipe For Repudiating Quill?, Adam B. Thimmesch
The Fading Bright Line Of Physical Presence: Did Kfc Corporation V. Iowa Department Of Revenue Give States The Secret Recipe For Repudiating Quill?, Adam B. Thimmesch
Kentucky Law Journal
No abstract provided.
Armco Inc. V. Hardesty, Lewis F. Powell, Jr.
Armco Inc. V. Hardesty, Lewis F. Powell, Jr.
Supreme Court Case Files
No abstract provided.
Kentucky Law Survey: Kentucky Taxation, Stephen J. Vasek Jr., C. Craig Bradly Jr.
Kentucky Law Survey: Kentucky Taxation, Stephen J. Vasek Jr., C. Craig Bradly Jr.
Law Faculty Scholarly Articles
Certainly the most publicized developments in Kentucky tax law during the current survey period were those legislative reforms adopted by the special session of the Kentucky General Assembly in early 1979. Responding to demands for relief from rising tax burdens, the legislature enacted H.B. 44 to limit the impact of inflation on property taxes. These legislative changes were part of a nationwide wave of tax reform proposals engendered by voter approval of California's Proposition Thirteen in June, 1978. In addition to H.B. 44, this article will examine selected judicial decisions involving the taxation of intercorporate dividends, the sales and use …
Taxation: Sales Tax Exemption Of The Five Civilized Tribes, Michael D. Palmer
Taxation: Sales Tax Exemption Of The Five Civilized Tribes, Michael D. Palmer
American Indian Law Review
No abstract provided.
Sales Taxation Of Capital Transactions In Maryland, Neal D. Borden
Sales Taxation Of Capital Transactions In Maryland, Neal D. Borden
Maryland Law Review
No abstract provided.
Advertised Value Of Trading Stamps Is Basis For State Sales Tax--Red Head Premium Co. V. Schneider, Michigan Law Review
Advertised Value Of Trading Stamps Is Basis For State Sales Tax--Red Head Premium Co. V. Schneider, Michigan Law Review
Michigan Law Review
Taxpayer, a trading stamp company, indicated in its catalog the number of stamps necessary to acquire various items of merchandise, and advertised in the catalog and on the face of each stamp that when exchanged for these items each stamp had a value of one cent. Consumers could, however, exchange the stamps for cash rather than merchandise at the rate of one mill per stamp. In addition, consumers not holding sufficient stamps to acquire a particular item of merchandise could make up the difference in cash by paying approximately two thirds of the advertised stamp value. Customers dealing strictly on …
Constitutional Law - Due Process - Collection Of State Use Tax From Nonresident Vendor, Jerome M. Salle
Constitutional Law - Due Process - Collection Of State Use Tax From Nonresident Vendor, Jerome M. Salle
Michigan Law Review
Plaintiff, a Georgia corporation not qualified to do business in Florida, solicited orders for merchandise from Florida residents through independent brokers who forwarded the orders to plaintiff's Georgia office for acceptance. Plaintiff did not maintain any place of business in Florida nor have any regular employee or agent there. In a suit to enjoin the enforcement of a distress warrant issued upon plaintiff's failure to collect the Florida use tax, the chancellor denied relief and the Florida Supreme Court affirmed. On appeal to the United States Supreme Court, held, affirmed, one Justice dissenting. Enforcement of the statute requiring collection …
The Measure Of Sales Taxes, Arthur H. Northrup
The Measure Of Sales Taxes, Arthur H. Northrup
Vanderbilt Law Review
The measure of the tax is as significant a problem in sales taxation as is assessment in ad valorem property taxation or the determination of net income for income taxation. It is the base for taxation.
Sales taxes are creations of state statutes. The appendix presents a general summary of these statutes to show their provisions. Separate state excise taxes on cigarettes or spirits are not included within the scope of this paper, nor are taxes on selling, storing or distributing motor fuels or oils. These excises present special problems, as do separate taxes on extraction, oil drilling and mining. …
Forward: Symposium On State Sales Tax, Charles F. Conlon
Forward: Symposium On State Sales Tax, Charles F. Conlon
Vanderbilt Law Review
One of the most remarkable developments in state finance is the rapidity with which the retail sales tax has become the most important fixture in the revenue system. Practically unknown a quarter century ago, by five years later in 1935 the tax yielded $284 million, slightly less than 13 per cent of state tax collections --unemployment compensation taxes aside. Last year, state sales tax revenues amounted to $2.6 billion, or about 23 per cent of state tax collections. For the future the prospect is that sooner or later all but a few, if indeed not all the states, will be …