The Unconstitutional Taxation of Out-of-State Corporations that do Instate Business Over the Internet

Anne Letterio (J.D. 2012, Albany), Comment, A State's Way of Circumventing the Constitution: The Unconstitutional Taxation of Out-of-State Corporations that do Instate Business Over the Internet, 22 Alb. L.J. Sci. & Tech. 411 (2012):

The Internet has caused many new challenges in its application to our traditional constitutional law jurisprudence; with the taxation on out-of-state companies or businesses doing business in the state being no exception. However, the enforcement of a sales or use tax on these out-of-state corporations is not a solution, as doing so is a violation of the Commerce Clause and the First Amendment.