The Business, Entrepreneurship & Tax Law Review


The Business, Entrepreneurship & Tax Law Review (“BETR”) is a student-edited publication at the University of Missouri School of Law whose primary purpose is to provide a three-part publication offering and host an annual symposium to cultivate cutting-edge information and legal analysis over a wide range of topics and issues. BETR’s purpose is to publish articles on developing legal matters that are relevant to practitioners, academics, and policymakers who continue to inform and shape our legal environment.

BETR’s three-part publication will consist of biannual journal issues and frequent White Papers and Forum posts. BETR will begin publishing White Papers and Forum posts during the Summer of 2017. Future issues will be available online and in print.

Journal issues will include Articles written by law professors, practicing attorneys, business experts, and members of BETR’s staff. White Papers are a concise in-depth analysis of a complex legal issue within the scope of business, entrepreneurship, or tax matters composed by subject matter experts. Forum posts are short summary pieces highlighting a specific legal or news issue within the scope of business, entrepreneurship, or tax legal matters composed by members of BETR’s staff and outside contributors.

Find BETR online: law.missouri.edu/betr.

Current Issue: Volume 3, Issue 1 (2019)

Front Matter



Cross Border State Sales and Use Taxation After South Dakota v. Wayfair: A New Paradigm for E-Commerce
Norman S. Newmark, Rochelle Friedman Walk, and Robert V. Willeford Jr.


Harmonizing Conversion and the Means Test in Bankruptcy
Garrett Pratt, Daniel Graves, and Michelle Arnopol Cecil


Exploring the Case for Expanded Remote Texter Liability for Employers
Roger W. Reinsch, Geoffrey G. Bell, and Alan C. Roline