Abstract

http://ssrn.com/abstract=2111433
 


 



The Saga of State ‘Amazon’ Laws: Reflections on the Colorado Decision


David Gamage


University of California, Berkeley - Boalt Hall School of Law

Darien Shanske


University of California, Davis - School of Law

July 17, 2012

State Tax Notes, Vol. 65, No. 3, 2012
UC Berkeley Public Law Research Paper No. 2111433

Abstract:     
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 e-commerce transactions.

Number of Pages in PDF File: 6

Keywords: tax, e-commerce, Amazon laws, injunction act, colorado, huber

Accepted Paper Series


Download This Paper

Date posted: July 18, 2012  

Suggested Citation

Gamage, David and Shanske, Darien, The Saga of State ‘Amazon’ Laws: Reflections on the Colorado Decision (July 17, 2012). State Tax Notes, Vol. 65, No. 3, 2012; UC Berkeley Public Law Research Paper No. 2111433. Available at SSRN: http://ssrn.com/abstract=2111433

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
Darien Shanske
University of California, Davis - School of Law ( email )
400 Mrak Hall Dr
Davis, CA 95616-5201
Feedback to SSRN


Paper statistics
Abstract Views: 648
Downloads: 129
Download Rank: 128,394
People who downloaded this paper also downloaded:
1. Binding Choices: Tax Elections & Federal/State Conformity
By Heather Field

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo3 in 0.422 seconds