The Case for Consumer-Based Use Tax Enforcement

8 Pages Posted: 11 Oct 2017 Last revised: 10 May 2018

See all articles by Adam B. Thimmesch

Adam B. Thimmesch

University of Nebraska College of Law

David Gamage

Indiana University Maurer School of Law

Darien Shanske

University of California, Davis - School of Law

Date Written: September 11, 2017

Abstract

This essay argues that state governments’ current focus on getting vendors to collect their sales and use taxes is insufficient, especially in regard to e-commerce transactions. If state governments want their use taxes to serve as effective and lawful backstops to their sales taxes—as state governments claim is their goal—then states must also focus on the consumer side of the use-tax equation. This essay explains that both economic and rule of law considerations make it imperative for state governments to better enforce their sales and use taxes with respect to consumer taxpayers.

Keywords: Use Tax, Sales Tax, E-commerce, Amazon Tax, Rule of Law

JEL Classification: K34

Suggested Citation

Thimmesch, Adam B. and Gamage, David and Shanske, Darien, The Case for Consumer-Based Use Tax Enforcement (September 11, 2017). State Tax Notes, Vol. 85, No. 11, 2017; Indiana Legal Studies Research Paper No. 392. Available at SSRN: https://ssrn.com/abstract=3036738

Adam B. Thimmesch

University of Nebraska College of Law ( email )

103 McCollum Hall
P.O. Box 830902
Lincoln, NE 68583-0902
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

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