Document Type
Article
Publication Date
2013
Publication Citation
67 State Tax Notes 747 (2013)
Abstract
In this essay, we evaluate recent legislative proposals for Congress to authorize state taxation of e-commerce. We argue that these proposals contain a potential game-changing innovation — the requirement that states provide remote sellers with “adequate software” for calculating use tax due within the state. Properly implemented, we explain how this innovation could force states to internalize the compliance costs of levying tax collection obligations on remote sellers, thereby incentivizing the states to simplify their sales and use tax statutes and resolving concerns about states overburdening interstate commerce.
Recommended Citation
Gamage, David; Haile, Andrew J.; and Shanske, Darien, "A Potential Game Changer in E-Commerce Taxation" (2013). Articles by Maurer Faculty. 2434.
https://www.repository.law.indiana.edu/facpub/2434