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A Potential Game Changer in E-Commerce Taxation
State Tax Notes (2013)
  • David Gamage, Berkeley Law
  • Andrew J. Haile
  • Darien Shanske
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.

Publication Date
March 15, 2013
Citation Information
David Gamage, Andrew J. Haile and Darien Shanske. "A Potential Game Changer in E-Commerce Taxation" State Tax Notes Vol. 67 Iss. no. 10 (2013)
Available at: http://works.bepress.com/david_gamage/18/