Wednesday, July 18, 2012
Gamage & Shanske: The Saga of State 'Amazon' Laws
David Gamage (UC-Berkeley) & Darien Shanske (UC-Hastings), The Saga of State 'Amazon' Laws: Reflections on the Colorado Decision, 65 State Tax Notes 197 (July 16, 2012):
The battle over states’ attempts to tax remote e-commerce vendors is evolving too rapidly for academic scholarship to keep pace. At any moment, Congress could pass a version of the Marketplace Fairness Act and upend the entire discussion. In the meantime, Amazon.com itself is making a separate peace with many individual states. Nevertheless, this story is far from over. In this column, we comment on an important recent development: the opinion of the Colorado district court in Direct Marketing Association v. Huber, a decision that is now being appealed to the Tenth Circuit.
All Tax Analysts content is available through the LexisNexis® services.
http://taxprof.typepad.com/taxprof_blog/2012/07/gamage-shanske.html