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Vendor Compensation as an Approach for State ‘Amazon’ Laws: Part 1
State Tax Notes (2012)
  • David Gamage, Berkeley Law
  • Devin J. Heckman
Abstract

In this Essay, the first of a two-part series, we analyze the approaches U.S. states have been using in their attempts to tax interstate e-commerce. We argue that these existing approaches are unlikely to be effective. In our companion Essay, the second in the series, we outline a novel approach that states might employ in order to more effectively tax interstate e-commerce – based on adequately compensating remote vendors for all tax compliance costs. But before we can argue for our new approach, we must first survey the current constitutional and statutory landscape.

Publication Date
August 6, 2012
Citation Information
David Gamage and Devin J. Heckman. "Vendor Compensation as an Approach for State ‘Amazon’ Laws: Part 1" State Tax Notes Vol. 65 Iss. 6 (2012)
Available at: http://works.bepress.com/david_gamage/22/