Taxing jurisdictions (e.g., states) are passing legislation requiring out-of-state entities without physical presence in the state to
Question:
Taxing jurisdictions (e.g., states) are passing legislation requiring out-of-state entities without physical presence in the state to collect sales/use taxes on interstate sales.
Identify a few states that have recently taken legislative measures against out-of-state entities in the sales/use tax context. Critically analyze the issue with analysis that may include, for example:
(i) analysis of the statutory language in a given state or states;
(ii) intent of the state;
(iii) compliance issues for out-of-state entity;
(iv) impact on out-of-state entity;
(v) policy considerations;
(vi) considerations as to whether out-of-state entity should comply;
(vii) options for out-of-state entity;
(viii) effect on business and commerce;
(ix) impact from tax administration standpoint;
(x) impact on consumers;
(xi) considerations with respect to U.S. Supreme Court decision in Wayfair;
(xii) considerations with respect to Congress;
(xiii) whether such types of statutes are constitutional under Due Process and Commerce Clauses and in light of Wayfair;
(xiv) how do you see this issue ultimately being resolved (e.g., will Congress step in?).
Business Law Principles for Today's Commercial Environment
ISBN: 978-1305575158
5th edition
Authors: David P. Twomey, Marianne M. Jennings, Stephanie M Greene