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

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.