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Vendor Compensation As An Approach For State ‘Amazon’ Laws: Part 2, David Gamage, Devin Heckman
Vendor Compensation As An Approach For State ‘Amazon’ Laws: Part 2, David Gamage, Devin Heckman
David Gamage
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 Heckman
Vendor Compensation As An Approach For State ‘Amazon’ Laws: Part 1, David Gamage, Devin Heckman
David Gamage
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.