American Business USA Corp: The Cloudy Lines of the Dormant Commerce Clause in Sales Taxation

23 Pages Posted: 14 Feb 2018

See all articles by Tyler Alcorn

Tyler Alcorn

University of Mississippi, School of Law, Students

Date Written: February 1, 2018

Abstract

Meeting the Dormant Commerce Clause requirements to levy a state sales tax requires interpreting decades old precedent and applying it to a modern digital world. These issues were highlighted in the Florida Supreme Court’s problematic Florida Dep’t of Revenue v. American Business USA Corp. decision. This article uses the Florida decision to illustrate the confusing and dangerous sales tax landscape, and proposes Congressional legislation to simplify and streamline the Dormant Commerce Clause test for sales tax.

Keywords: Dormant Commerce Clause, Commerce Clause, Sales Tax, Tax

JEL Classification: K34

Suggested Citation

Alcorn, Tyler, American Business USA Corp: The Cloudy Lines of the Dormant Commerce Clause in Sales Taxation (February 1, 2018). Available at SSRN: https://ssrn.com/abstract=3116359 or http://dx.doi.org/10.2139/ssrn.3116359

Tyler Alcorn (Contact Author)

University of Mississippi, School of Law, Students ( email )

MS 38677
United States

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