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Full-Text Articles in Taxation-State and Local
Physical Presence Is In No Wayfair!: Addressing The Supreme Court’S Removal Of The Physical Presence Rule And The Need For Congressional Action, Claire Shook
Dickinson Law Review (2017-Present)
The Commerce Clause of Article I grants Congress the power to regulate commerce. In the past, an entity had to have a physical presence in a state for that state to impose taxes on the entity. Due to the changing landscape of online businesses, the U.S. Supreme Court decided in South Dakota v. Wayfair in June 2018 to remove the physical presence rule as it applied to the Commerce Clause analysis of state taxation. The Wayfair decision’s ramification is that states can now impose taxes on businesses conducting sales online without having any physical presence in those states. While the …
Hb 61 - Revenue And Taxation, Taylor N. Armstrong, Caitlin E. Correa
Hb 61 - Revenue And Taxation, Taylor N. Armstrong, Caitlin E. Correa
Georgia State University Law Review
The Act amends Georgia’s sales tax statute to shift the burden for the collection of sales taxes on online sales from the purchaser to the retailer.