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- Title
The Way Forward After Wayfair: Sorting Through the Constitutional Limits on State Sales and Use Taxes.
- Authors
Carlson, Austin R.
- Abstract
The article discusses the constitutional limits on state sales and use taxes after the U.S. Supreme Court case South Dakota v. Wayfair Inc. Topics covered include the creation and development of the physical presence rule in the case, the background requirements that the dormant commerce clause and the due process clause of the 14th Amendment place on state sales and use tax laws and the compliance burdens of multi-state taxation.
- Subjects
SOUTH Dakota; USE tax -- Law &; legislation; SALES; DORMANT commerce clause (Constitutional law); DUE process of law; WAYFAIR LLC; UNITED States. Supreme Court; UNITED States. Constitution. 14th Amendment
- Publication
Journal of Corporation Law, 2019, Vol 45, Issue 2, p515
- ISSN
0360-795X
- Publication type
Article