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- Title
A Procedure to Play Fair After Wayfair: What CivPro Can Teach Us About the Reach of State Sales Tax in the E-Commerce Era.
- Authors
Markel, Richard J.
- Abstract
The article focuses on the decision of the U.S. Supreme Court's decision in the case South Dakota v. Wayfair, Inc. and how its narrow holding allow state sale taxing authority in electronic commerce. It mentions parallels between the economic and technological concerns that compelled changes in civil procedure. It also mentions civil procedure case Zippo Manufacturing Co. v. Zippo Dot Com, Inc. to address court jurisdiction over entities with purely electronic presences.
- Subjects
UNITED States; WAYFAIR LLC; SALES tax; ELECTRONIC commerce; CIVIL procedure; ZIPPO Manufacturing Co.
- Publication
George Mason Law Review, 2019, Vol 27, Issue 1, p345
- ISSN
1068-3801
- Publication type
Article