TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Sunday, May 20, 2012

California and the Amazon Tax

Amazon logoAndrew T. Cannon (J.D. 2012, UC-Hastings), Note, Where California Went Wrong With the Amazon Tax: Application of Due Process and Commerce Clause Jurisprudence to State Use Tax Collection Requirements Imposed on Out-of-State Internet Retailers, 39 Hastings Const. L.Q. 691 (2012):

Part I of this Note answers questions about the use tax including the following: What is it, why do we have it, and what problems are encountered when states enforce use tax collection requirements on out-of-state internet retailers. Part II focuses on the historical developments of Due Process and Commerce Clause jurisprudence in the area of state use tax collection. Part III explains the application of this jurisprudence in Scripto v. Carson, and recent state court decisions upholding use tax collection requirements where in-state independent contractors actively solicit sales for out-of-state retailers. Part IV explains the Google advertising model, and details the relationship between internet retailers and Google. Lastly, Part V argues that California made a mistake when exempting internet retailers doing business with Google from collecting use taxes on California sales.

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