Abstract

http://ssrn.com/abstract=1948792
 
 

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A Better Way Forward for State Taxation of E-Commerce


David Gamage


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

Abstract:     
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, Amazon

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Date posted: October 25, 2011 ; Last revised: February 1, 2014

Suggested Citation

Gamage, David and Heckman, Devin J., A Better Way Forward for State Taxation of E-Commerce (October 24, 2011). 92 Boston University Law Review 483 (2012); UC Berkeley Public Law Research Paper No. 1948792. Available at SSRN: http://ssrn.com/abstract=1948792

Contact Information

David Gamage (Contact Author)
University of California, Berkeley - Boalt Hall School of Law ( email )
215 Boalt Hall
Berkeley, CA 94720-7200
United States
Devin J. Heckman
affiliation not provided to SSRN ( email )
Feedback to SSRN


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