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- Title
Taxing Internet Sales: Trying To Make a Two-Thousand-Year-Old Jurisdiction Test Work in the Dot-Com Economy.
- Authors
BAEZ III, H. BEAU
- Abstract
The article discusses the U.S. legislation and litigation regarding the use of tax nexus for Internet retailers. It informs about constitutional nexus standards between the major state taxes including income tax, sales tax, and gross receipts tax, implicating the Due Process Clause and the Commerce Clause to the U.S. constitution. It also discusses the case Quill Corp. v. North Dakota, and recommends abandoning of the physical presence standard for a modern approach in the dot-com economy.
- Subjects
UNITED States; INTERNET industry; ACTIONS &; defenses (Law); LEGISLATION; INCOME tax laws; STATE taxation laws; NEXUS rules
- Publication
Tax Lawyer, 2011, Vol 64, Issue 4, p807
- ISSN
0040-005X
- Publication type
Article