A Better Way Forward for State Taxation of E-Commerce
University of California, Berkeley - Boalt Hall School of Law
Devin J. Heckman
affiliation not provided to SSRN
October 24, 2011
92 Boston University Law Review 483 (2012)
UC Berkeley Public Law Research Paper No. 1948792
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.
Number of Pages in PDF File: 52
Keywords: Tax, e-Commerce, Quill, Internet Tax, AmazonAccepted Paper Series
Date posted: October 25, 2011 ; Last revised: May 12, 2012
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