TITLE

The Amazon Dilemma

AUTHOR(S)
Cummings, Rocky B.
PUB. DATE
September 2011
SOURCE
Journal of State Taxation;Sep/Oct2011, Vol. 29 Issue 6, p7
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article discusses the commonly called Amazon-type tax, which recovers revenue lost from sales by out-of-state internet retailers to the residents of their states in the U.S. It states that the Amazon legislation goes beyond the sanction in the Supreme Court in Scripto since it does not solicits in-state customers for the direct benefit of the out-of-state retailer. The Supreme Court clarifies that the Due Process Clause does not prevent a state from requiring an entity to collect its taxes.
ACCESSION #
65481872

 

Related Articles

  • A Taxpayer Wynne and Other Interesting Developments. BARRIE, JOHN P. // Journal of Taxation & Regulation of Financial Institutions;Sep/Oct2015, Vol. 29 Issue 1, p53 

    The article offers information on the various facts related to the area of state and local taxation and mentions the court case, Maryland Comptroller of the Treasury v. Wynne, which was decided by the U.S. Supreme Court. According to decision, Maryland's county income tax which was imposed...

  • Telecommuter Nexus: Potential Trap for the Unwary. Gall, Maryann B.; Kulwicki, Laura A. // Journal of State Taxation;Jan/Feb2011, Vol. 29 Issue 2, p5 

    No abstract available.

  • NO LONGER A TAX-FREE ZONE. Wiener, Leonard // U.S. News & World Report;11/3/2003, Vol. 135 Issue 15, p40 

    Focuses on the outlook for online purchases to be taxed in the United States. Efforts to collect sales tax with a multistate pact; Comment of Maureen Riehl, a government affairs official at the National Retail Federation; Mention of a 1992 Supreme Court ruling regarding out-of-state collection...

  • DMA TO SUE COLORADO OVER USE TAX. Levey, Richard H. // Multichannel Merchant (Penton Media, Inc.);Jul/Aug2010, Vol. 6 Issue 6, p7 

    The article reports on the move of the Direct Marketing Association (DMA) to file a suit against Colorado over its new out-of-state sales tax laws in July 2010. It states that the law requires marketers to provide purchase information to the Colorado Department of Revenue concerning the nontaxed...

  • A Young Lawyer's Guide to Rule 11 Sanctions, Part II. Stuart, Melissa L. // Verdict;Fall2012, Vol. 27 Issue 1, p25 

    The article focuses on procedural requirements related to sanctions under U.S. Federal Rule of Civil Procedure 11. It notes that Rule 11 requires the provision of a notice of a motion for sanctions. It is said that defendants are not allowed to file the motion for sanctions until 21 days after...

  • Federal Courts and State Taxes: Some Jurisdictional Issues, with Special Attention to the Tax Injunction Act. ENRICH, PETER D. // Tax Lawyer;Summer2012, Vol. 65 Issue 4, p731 

    The article offers information on the jurisdictional rules and principles that governs federal jurisdiction over state and local tax disputes. It analyzes the provisions of the Tax Injunction Act that imposes limitations on the U.S. federal jurisdiction. It focuses on the decision of U.S....

  • BRIEF OF TAX EXECUTIVES INSTITUTE, INC. AS AMICUS CURIAE IN SUPPORT OF PETITIONERS.  // Tax Executive;Jul/Aug2005, Vol. 57 Issue 4, p370 

    Presents the amicus curiae filed by the Tax Executives Institute in support of the case filed by DaimlerChrysler Corp. against Charlotte Cuno urging the U.S. Supreme Court to reverse a lower court decision on Ohio's investment tax credit. Summary of the argument; Background on Ohio's tax credit;...

  • Use Taxes and Fair Apportionment: An Argument for Reviving the External Consistency Requirement. Hughes, David; Sprinchorn, Carolyn // Journal of State Taxation;Mar/Apr2011, Vol. 29 Issue 3, p21 

    The article discusses the decision on the case Irwin Industrial Tool Co. versus U.S. Department of Revenue as a ruling that considers use taxes questioned under the Commerce law. It investigates whether courts have correctly employed the fair apportionment test formulated by the U.S. Supreme...

  • To Save State Residents: States' Use of Community Property for Federal Tax Reduction, 1939-1947.  // Law & History Review;Fall2009, Vol. 27 Issue 3, p585 

    The article discusses the effect of a mid-20th century U.S. Supreme Court ruling on tax law that allowed individual states the ability to lower their resident's federal tax obligations. It describes the relation between U.S. and state property tax law, the federal progressive tax structure, and...

Share

Read the Article

Courtesy of VIRGINIA BEACH PUBLIC LIBRARY AND SYSTEM

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics