A Potential Game Changer in E-Commerce Taxation
Andrew J. Haile
Elon University School of Law
University of California, Berkeley - Boalt Hall School of Law
University of California, Davis - School of Law
March 15, 2013
State Tax Notes, Vol. 67, No. 10, 2013
UC Berkeley Public Law Research Paper No. 2233751
In this essay, we evaluate recent legislative proposals for Congress to authorize state taxation of e-commerce. We argue that these proposals contain a potential game-changing innovation — the requirement that states provide remote sellers with “adequate software” for calculating use tax due within the state. Properly implemented, we explain how this innovation could force states to internalize the compliance costs of levying tax collection obligations on remote sellers, thereby incentivizing the states to simplify their sales and use tax statutes and resolving concerns about states overburdening interstate commerce.
Number of Pages in PDF File: 5
Keywords: e-commerce, internet commerce, sales tax, QuillAccepted Paper Series
Date posted: March 16, 2013
© 2013 Social Science Electronic Publishing, Inc. All Rights Reserved.
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