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Vendor Compensation As An Approach For State ‘Amazon’ Laws: Part 2, David Gamage, Devin Heckman
Vendor Compensation As An Approach For State ‘Amazon’ Laws: Part 2, David Gamage, Devin Heckman
David Gamage
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 Heckman
Vendor Compensation As An Approach For State ‘Amazon’ Laws: Part 1, David Gamage, Devin Heckman
David Gamage
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.
The Saga Of State ‘Amazon’ Laws: Reflections On The Colorado Decision, David Gamage, Darien Shanske
The Saga Of State ‘Amazon’ Laws: Reflections On The Colorado Decision, David Gamage, Darien Shanske
David Gamage
We analyze the Colorado district court’s decision in Direct Marketing Association v. Huber – a decision that permanently enjoined Colorado’s "Amazon" law. Had it not been enjoined, the Colorado law would have mandated information reporting by remote e-commerce vendors so that Colorado could levy its sales and use tax on the e-commerce purchases made by Colorado residents. We evaluate the applicability of the Tax (Anti-)Injunction Act and whether the Colorado statute and regulations should be reviewed as a tax or as a regulation. We also suggest alternative approaches that state legislatures might use in order to levy taxes on remote …
The Supreme Court's Health Care Decision And The Problem With Relyng On The Taxing Power, David Gamage
The Supreme Court's Health Care Decision And The Problem With Relyng On The Taxing Power, David Gamage
David Gamage
No abstract provided.
Conversations: David Gamage, David Gamage
Conversations: David Gamage, David Gamage
David Gamage
Tax Analysts' Matthew Dalton recently spoke with David Gamage of the University of California Berkeley School of Law about his recent stint working at Treasury and the unexpected tax consequences of healthcare reform.
On Tax Increase Limitations: Part Ii — Evasion And Transcendence, David Gamage, Darien Shanske
On Tax Increase Limitations: Part Ii — Evasion And Transcendence, David Gamage, Darien Shanske
David Gamage
In this essay, the second of a series, we continue our evaluation of state Tax Increase Limitations (TILs) – special rules that limit state legislatures’ ability to raise taxes, such as by requiring supermajority votes. We analyze two strategies whereby majority parties can evade TILs to the extent they so desire. We further argue that these strategies have some positive normative features. The strategies designed to evade TILs may ultimately lead toward a more effective means for controlling the size of state government than TILs themselves are able to provide.