Use Tax Collection on Interstate Sales: The Need for Federal Legislation

11 Pages Posted: 14 Feb 2013

See all articles by Alan D. Viard

Alan D. Viard

American Enterprise Institute

Date Written: November 26, 2012

Abstract

The collection of use tax on interstate mail-order and Internet sales is a long-standing tax policy issue. Purchasers rarely pay use tax, and current constitutional doctrine prevents a state from requiring use tax collection by sellers without a physical presence in the state. In the last few years, some states have adopted laws that aggressively test the constitutional restrictions, and support has increased for proposed federal legislation to ease those restrictions. In this article, I argue that the time has come for Congress to authorize states to require use tax collection by out-of-state sellers.

Suggested Citation

Viard, Alan D., Use Tax Collection on Interstate Sales: The Need for Federal Legislation (November 26, 2012). State Tax Notes, Volume 66, Number 9, November 2012. Available at SSRN: https://ssrn.com/abstract=2217928

Alan D. Viard (Contact Author)

American Enterprise Institute ( email )

1150 17th Street, N.W.
Washington, DC 20036
United States
(202) 419-5202 (Phone)
(202) 862-7177 (Fax)

Here is the Coronavirus
related research on SSRN

Paper statistics

Downloads
31
Abstract Views
598
PlumX Metrics