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State and Local Government Law Commons™
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Full-Text Articles in State and Local Government Law
Wayfair Or No Fair: Revisiting Internet Sales Tax Nexus And Consequences In Texas, Jennifer Mendez Lopez
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 …
Holding Ridesharing Companies Accountable In Texas, Martha Alejandra Salas
Holding Ridesharing Companies Accountable In Texas, Martha Alejandra Salas
St. Mary's Law Journal
Abstract forthcoming
Sourcing Service Receipts For Franchise Tax Apportionment In Texas, Ray Langenberg, Matt Jones
Sourcing Service Receipts For Franchise Tax Apportionment In Texas, Ray Langenberg, Matt Jones
St. Mary's Law Journal
Abstract forthcoming