Abstract

http://ssrn.com/abstract=2233751
 


 



A Potential Game Changer in E-Commerce Taxation


Andrew J. Haile


Elon University School of Law

David Gamage


University of California, Berkeley - Boalt Hall School of Law

Darien Shanske


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

Abstract:     
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, Quill

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Date posted: March 16, 2013  

Suggested Citation

Haile, Andrew J. and Gamage, David and Shanske, Darien, A Potential Game Changer in E-Commerce Taxation (March 15, 2013). State Tax Notes, Vol. 67, No. 10, 2013; UC Berkeley Public Law Research Paper No. 2233751. Available at SSRN: http://ssrn.com/abstract=2233751

Contact Information

Andrew J. Haile
Elon University School of Law ( email )
201 N. Greene Street
Greensboro, NC 27401
United States
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
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