Sunday, October 14, 2012
Amelia Landenberger (J.D. 2013, Ohio State), Note, How Battles Over Collection of Sales Taxes on Online Sales Will Affect Small Businesses -- Especially Affiliates of Large Sellers Like Amazon.com, 7 Entrepren. Bus. L.J. 225 (2012):
There are several possible resolutions to this conflict over collection of sales taxes on online purchases. Probably the two most likely scenarios are that after a long battle the states win one by one and Amazon ends up collecting sales tax in all states, or a national law is passed which requires all online retailers to collect sales tax. It is also possible, though unlikely, that the states will simply give up on trying to force Amazon to collect sales tax, that states’ residents will begin reporting and paying sales tax on their online purchases voluntarily, or that a judicial decision will hold all such laws unconstitutional.