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Sales Tax Exceptionalism, Andrew J. Haile
Sales Tax Exceptionalism, Andrew J. Haile
Andrew J. Haile
There is something different about the state sales tax, or so it seems based on judicial decisions creating unique jurisdictional and apportionment standards for the tax. This Article explores the concept of “sales tax exceptionalism,” and assesses whether the special treatment afforded to the sales tax is justified by the theoretical foundations of the tax. In particular, the Article examines whether theoretical justifications exist for the unique jurisdictional standard applied to the sales tax (a “physical presence” standard), as compared to the “economic presence” standard applied to the corporate income tax. Ultimately, the Article concludes that only weak theoretical justifications …