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- Title
AFFILIATE NEXUS IN E-COMMERCE.
- Authors
Haile, Andrew J.
- Abstract
The article describes the current federal framework that restricts the states' authority to impose a tax collection obligation on remote Internet retailers in the U.S. It then examines the recent legislation enacted by California known as "Affiliate Nexus" legislation and then considers in detail several lower court cases that have rejected this theory. It discusses the Supreme Court case National Bellas Hess v. Illinois and Quill Corp. v. North Dakota in this context.
- Subjects
UNITED States; ACTIONS &; defenses (Law); CALIFORNIA. Supreme Court; QUILL Corp. v. North Dakota; NATIONAL Bellas Hess Co.; ELECTRONIC commerce; TAX collection -- Law &; legislation
- Publication
Cardozo Law Review, 2012, Vol 33, Issue 4, p1803
- ISSN
0270-5192
- Publication type
Article