Article
California’s Once and Future Amazon Act
State Tax Notes
(2011)
Abstract
At the end of the current session of the California legislature, a deal was brokered under which Amazon dropped its efforts to repeal by voter initiative California’s new Amazon law. In return, Amazon obtained a one year delay in the implementation of the new law. These events suggest that we may be entering a new phase in the debate about the states’ taxation of remote sales. Paradoxically, California’s Amazon act, despite its practical and legal infirmities, may prove to be a game changer, the final straw for Amazon and its internet peers. Coming on top of other states’ efforts to impose tax collection responsibilities on out-of-state remote sellers, the California statute may have finally convinced Amazon and its internet peers that they are better off with federal legislation rather than the continuing proliferation of state Amazon acts.
Keywords
- California Amazon law,
- dormant Commerce Clause,
- Quill,
- National Bellas Hess,
- use tax,
- sales tax,
- internet sales,
- electronic sales,
- mail order sales,
- physical presence test,
- nexus
Disciplines
Publication Date
October 10, 2011
Citation Information
Edward A. Zelinsky. "California’s Once and Future Amazon Act" State Tax Notes Vol. 62 (2011) p. 83 Available at: http://works.bepress.com/edward-zelinsky/244/