65 State Tax Notes 459 (2012)
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.
Gamage, David and Heckman, Devin J., "Vendor Compensation as an Approach for State "Amazon" Laws: Part 2" (2012). Articles by Maurer Faculty. 2432.