Vendor Compensation as an Approach for State "Amazon" Laws: Part 2
Document Type
Article
Publication Date
2012
Abstract
In this essay, the second of a two-part series, we propose an approach for the U.S. states to tax interstate e-commerce. If the states adequately compensate remote e-commerce vendors for all tax compliance costs, we argue that the states can constitutionally impose use tax collection obligations on the remote vendors in a manner compatible with the Quill framework.
Recommended Citation
David Gamage and Devin J. Heckman,
Vendor Compensation as an Approach for State "Amazon" Laws: Part 2, 65 State Tax Notes 459
(2012).
Available at: https://scholarship.law.missouri.edu/facpubs/1167