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- 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; (1)
- Inc. v. Brady; forbidden effect; substantial nexus; Pike v. Bruce Church (1)
- Inc. v. City of Valdez; Complete Auto Transit (1)
- Inc. v. Department of Revenue of Illinois; commerce clause; S.B. 106; Congress; Kansas; Constitution; retailer; Polar Tankers (1)
- South Dakota; interstate commerce; due process; tax; sales tax; use tax; Supreme Court; Wayfair; physical presence; Quill Corp. V. North Dakota; National Bellas Hess (1)
Articles 1 - 2 of 2
Full-Text Articles in Fourteenth Amendment
Splendid Isolation: Va’S Failure To Provide Due Process Protections And Access To Justice To Veterans And Their Caregivers, Yelena Duterte
Splendid Isolation: Va’S Failure To Provide Due Process Protections And Access To Justice To Veterans And Their Caregivers, Yelena Duterte
Journal of Law and Policy
Imagine you are a spouse and caregiver of a severely injured post-9/11 veteran. Your spouse served in the Marine Corps, with several deployments to Iraq. During their last deployment, your spouse sustained a severe traumatic brain injury and suffers from post-traumatic stress disorder. Due to these injuries, they need consistent care throughout the day. Thankfully, upon their return, the VA provided a caregiver program that allowed you to step away from your job and focus on caring for your spouse full time. As part of this program, you received a caregiver stipend of $2,400 per month, healthcare, and support from …
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 …