Don't Mess with Texas: Uniform Internet Sales Tax after Wayfair?
90 State Tax Notes 625 (Nov. 12, 2018)
8 Pages Posted: 20 Dec 2018 Last revised: 13 May 2020
Date Written: 2018
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: 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), U of Texas Law, Public Law Research Paper No. 703, Available at SSRN: https://ssrn.com/abstract=3304810 or http://dx.doi.org/10.2139/ssrn.3304810
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