Wayfair: Sales Tax Formalism and Income Tax Nexus

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

89 State Tax Notes 975 (2018)

Abstract

This is the second 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 sales tax formalism and income tax nexus.

Recommended Citation

David Gamage, Adam Thimmesch & Darien Shanske, Wayfair: Sales Tax Formalism and Income Tax Nexus, 89 State Tax Notes 975 (2018) (2018).
Available at: https://www.repository.law.indiana.edu/facpub/2723