Wayfair: Sales Tax Formalism and Income Tax Nexus

4 Pages Posted: 10 Nov 2018

See all articles by Adam B. Thimmesch

Adam B. Thimmesch

University of Nebraska College of Law

Darien Shanske

University of California, Davis - School of Law

David Gamage

Indiana University Maurer School of Law

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

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

Adam B. Thimmesch

University of Nebraska College of Law ( email )

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

Darien Shanske

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

400 Mrak Hall Dr
Davis, CA CA 95616-5201

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

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