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Articles 31 - 39 of 39
Full-Text Articles in Taxation-State and Local
A Better Way Forward For State Taxation Of E-Commerce, David Gamage, Devin J. Heckman
A Better Way Forward For State Taxation Of E-Commerce, David Gamage, Devin J. Heckman
Articles by Maurer Faculty
We propose a novel solution for states that wish to tax interstate e-commerce – based on fully and adequately compensating remote vendors for all tax compliance costs. We argue that our proposed solution is compatible with the Quill framework for when states can constitutionally impose burdens on remote vendors. We argue that unlike our proposed solution, the recent state attempts to tax interstate e-commerce through so-called “Amazon laws” are unconstitutional, ineffective, or both. We thus urge the states to adopt our proposed approach as the best way forward for state taxation of interstate e-commerce.
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.
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
Articles by Maurer Faculty
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 …
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.
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
Articles by Maurer Faculty
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.
Common Sense And The Commerce Clause: Why Elimination Of The Physical Presence Test For Taxation Defies Both, Lucas Humble
Common Sense And The Commerce Clause: Why Elimination Of The Physical Presence Test For Taxation Defies Both, Lucas Humble
Kentucky Law Journal
No abstract provided.
Every Cloud Has A Silver Lining: The Potential Sales And Use Taxation Of Cloud Computing, Annmarie Dennehy
Every Cloud Has A Silver Lining: The Potential Sales And Use Taxation Of Cloud Computing, Annmarie Dennehy
Student Works
No abstract provided.
Nonprofits, Politics, And Privacy, Lloyd Hitoshi Mayer
Nonprofits, Politics, And Privacy, Lloyd Hitoshi Mayer
Journal Articles
The first Part of this Article briefly reviews and contrasts the history and current rules governing disclosure and privacy in the federal tax, federal tax exemption, and federal election law contexts. This review reveals that both the cost-benefit approach and the right-to-privacy approach can be found in this history, but to a greater or lesser extent depending on the context. The second Part explores these two different approaches and the extent to which the existing disclosure rules reflect those approaches. This Part shows that the rules are sometimes but not always based both on the cost-benefit approach to disclosure, in …
New York Tax Warrants: In The Strange World Of Deemed Judgments, David G. Carlson
New York Tax Warrants: In The Strange World Of Deemed Judgments, David G. Carlson
Articles
No abstract provided.