American Business USA Corp: The Cloudy Lines of the Dormant Commerce Clause in Sales Taxation
23 Pages Posted: 14 Feb 2018
Date Written: February 1, 2018
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: Suggested Citation