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Selected Works of Edward Zelinsky
Article
The Paradoxes of Oklahoma's 'Amazon' Statute
State Tax Notes (2010)
  • Edward A. Zelinsky, Benjamin N. Cardozo School of Law
Link
Abstract
Edward A. Zelinsky of the Cardozo Law School at Yeshiva University writes that parts of Oklahoma's remote seller notification requirement are unconstitutional and that those that are constitutional duplicate existing Oklahoma law.
Keywords
  • sales tax,
  • use tax,
  • mail order sales,
  • remote sales,
  • internet sales,
  • nexus,
  • physical presence,
  • Quill,
  • National Bellas Hess,
  • Complete Auto,
  • Amazon law,
  • dormant Commerce Clause,
  • electronic retailer
Disciplines
Publication Date
October 25, 2010
Citation Information
Edward A. Zelinsky. "The Paradoxes of Oklahoma's 'Amazon' Statute" State Tax Notes Vol. 58 (2010) p. 241
Available at: http://works.bepress.com/edward-zelinsky/250/