Wayfair: Marketplaces and Foreign Vendors

Authors

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

Document Type

Article

Publication Date

2018

Publication Citation

90 State Tax Notes 18 (2018)

Abstract

This is the third of a series of essays wherein we analyze the U.S. Supreme Court's decision in South Dakota v. Wayfair. In this essay, we address issues related to state taxation of internet marketplaces and of foreign vendors.

Recommended Citation

Gamage, David; Thimmesch, Adam; and Shanske, Darien, "Wayfair: Marketplaces and Foreign Vendors" (2018). Articles by Maurer Faculty. 2722.
https://www.repository.law.indiana.edu/facpub/2722