Wayfair: Sales Tax Formalism and Income Tax Nexus
4 Pages Posted: 10 Nov 2018
Date Written: September 3, 2018
Abstract
This is the second of a series of essays wherein we analyze the U.S. Supreme Court’s decision in South Dakota v. Wayfair. In this essay, we address issues related to sales tax formalism and income tax nexus.
Keywords: e-commerce, sales tax, use tax, wayfair, quill
JEL Classification: K34
Suggested Citation: Suggested Citation
Thimmesch, Adam B. and Shanske, Darien and Gamage, David, Wayfair: Sales Tax Formalism and Income Tax Nexus (September 3, 2018). 89 STATE TAX NOTES 975 (SEP. 3, 2018). Available at SSRN: https://ssrn.com/abstract=3269401
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