The Case for Consumer-Based Use Tax Enforcement

Authors

David Gamage, Indiana University Maurer School of LawFollow
Adam Thimmesch, University of Nebraska College of Law
Darien Shanske, University of California, Davis

Document Type

Article

Publication Date

2017

Publication Citation

85 State Tax Notes 1049 (2017)

Abstract

This essay argues that state governments’ current focus on getting vendors to collect their sales and use taxes is insufficient, especially in regard to e-commerce transactions. If state governments want their use taxes to serve as effective and lawful backstops to their sales taxes—as state governments claim is their goal—then states must also focus on the consumer side of the use-tax equation. This essay explains that both economic and rule of law considerations make it imperative for state governments to better enforce their sales and use taxes with respect to consumer taxpayers.

Recommended Citation

Gamage, David; Thimmesch, Adam; and Shanske, Darien, "The Case for Consumer-Based Use Tax Enforcement" (2017). Articles by Maurer Faculty. 2640.
https://www.repository.law.indiana.edu/facpub/2640