Download this Paper Open PDF in Browser

A Better Way Forward for State Taxation of E-Commerce

52 Pages Posted: 25 Oct 2011 Last revised: 1 Feb 2014

David Gamage

Indiana University Maurer School of Law

Devin J. Heckman

affiliation not provided to SSRN

Date Written: October 24, 2011

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.

Keywords: Tax, e-Commerce, Quill, Internet Tax, Amazon

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: https://ssrn.com/abstract=1948792

David Gamage (Contact Author)

Indiana University Maurer School of Law ( email )

211 S. Indiana Avenue
Bloomington, IN 47405
United States

HOME PAGE: http://www.law.indiana.edu/about/people/bio.php?name=gamage-david

Devin J. Heckman

affiliation not provided to SSRN ( email )

Paper statistics

Downloads
665
Rank
31,710
Abstract Views
3,187