A Potential Game Changer in E-Commerce Taxation

5 Pages Posted: 16 Mar 2013  

Andrew J. Haile

Elon University School of Law

David Gamage

Indiana University Maurer School of Law

Darien Shanske

University of California, Davis - School of Law

Date Written: March 15, 2013

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.

Keywords: e-commerce, internet commerce, sales tax, Quill

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: https://ssrn.com/abstract=2233751

Andrew J. Haile

Elon University School of Law ( email )

201 N. Greene Street
Greensboro, NC 27401
United States

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

Darien Shanske

University of California, Davis - School of Law ( email )

400 Mrak Hall Dr
Davis, CA CA 95616-5201

Paper statistics

Downloads
302
Rank
80,553
Abstract Views
2,391