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Vendor Compensation As An Approach For State "Amazon" Laws: Part 2, David Gamage, Devin J. Heckman
Vendor Compensation As An Approach For State "Amazon" Laws: Part 2, David Gamage, Devin J. Heckman
Articles by Maurer Faculty
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 J. Heckman
Vendor Compensation As An Approach For State "Amazon" Laws: Part 1, David Gamage, Devin J. Heckman
Articles by Maurer Faculty
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.
Gross Receipts Taxes On Interstate Transactions, (Ain't God Tough On Indiana?), Allison Dunham
Gross Receipts Taxes On Interstate Transactions, (Ain't God Tough On Indiana?), Allison Dunham
Articles by Maurer Faculty
No abstract provided.
State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1932-1935, Robert C. Brown
State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1932-1935, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1930-1932, Robert C. Brown
State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1930-1932, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
Restrictions On State Taxation Because Of Interference With Federal Functions, Robert C. Brown
Restrictions On State Taxation Because Of Interference With Federal Functions, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.