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.

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