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Getting A Handle On The Taxation Of Sports Betting, Samuel Craig
Getting A Handle On The Taxation Of Sports Betting, Samuel Craig
Loyola of Los Angeles Entertainment Law Review
Sports betting is not merely a 21st century novelty; however, recent legislative and societal changes have allowed sports betting to bloom into a widespread phenomenon in America. The rapid emergence of sports betting in American life has caused states to react with legislation ranging from full-stop bans to partnerships with sportsbooks to capitalize on this lucrative and newly legal activity. While plenty of discussion can be found regarding the social and political considerations of legalizing gambling and related activities, no comprehensive legal scholarship has focused specifically on the taxation of sports betting. Sports betting exists in a relatively unique position …
Taxation In The Cyber Age: The Future Of Wayfair, Hasmik Hmayakyan
Taxation In The Cyber Age: The Future Of Wayfair, Hasmik Hmayakyan
Loyola of Los Angeles Entertainment Law Review
This Comment aims to act as a guiding source for potential issues that will arise from South Dakota v. Wayfair, which was decided in August 2018. The Wayfair decision changed the long-held requirement that states can only collect sales taxes from sellers that have a physical presence within the state.
Under Complete Auto Transit, Inc. v. Brady, the Supreme Court put forth a test that states must meet if they wish to collect a sales tax from sellers. One of the prongs of this test allows a state to collect a sales tax from a seller if the seller has …