Don't Mess with Texas: Uniform Internet Sales Tax after Wayfair?

90 State Tax Notes 625 (Nov. 12, 2018)

7 Pages Posted: 20 Dec 2018

See all articles by Calvin H. Johnson

Calvin H. Johnson

University of Texas at Austin - School of Law

Date Written: 2018

Abstract

Johnson urges the Texas legislature, following the Supreme Court's Wayfair decision, to make internet sales into Texas subject to Texas sales tax, without adopting a multi-state uniform sales tax or otherwise modifying its sales tax. Equity between the states requires that Texas not impose higher tax burdens on out-of-state Americans than it imposes on its own residents, but does not require exemption or other favoritism for out-of-state vendors.

Suggested Citation

Johnson, Calvin Harsha, Don't Mess with Texas: Uniform Internet Sales Tax after Wayfair? (2018). 90 State Tax Notes 625 (Nov. 12, 2018). Available at SSRN: https://ssrn.com/abstract=3304810 or http://dx.doi.org/10.2139/ssrn.3304810

Calvin Harsha Johnson (Contact Author)

University of Texas at Austin - School of Law ( email )

727 East Dean Keeton Street
Austin, TX 78705
United States
512-232-1306 (Phone)
512-232-2399 (Fax)

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