TaxProf Blog

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

Saturday, May 4, 2013

The Enigma of Sales Taxation Through 'Amazon' Laws

Neal A. Koskella (J.D. 2013), Comment, The Enigma of Sales Taxation Through the Use of State or Federal "Amazon" Laws: Are We Getting Anywhere?, 49 Idaho L. Rev. 121 (2012):

The purpose of this article is to: (1) explain the structure of the Amazon Laws in those states that have taken the most action to curb non-collection; (2) examine the constitutionality of such laws as criticized and supported by prominent tax professionals; (3) briefly discuss other potential methods of acquiring the revenue from sales from which the use tax goes uncollected; and (4) address what other states, and ultimately Congress, can do to tax these purchases, while at the same time meeting constitutional requirements. Part II offers a general background on state sales taxation. Part III examines states' attempts to compel tax collection, including both California and New York. Part IV addresses what can be done to ease the burdens typically imposed by state Amazon Laws. Finally, Part V addresses the most likely outcome in the current legal atmosphere and broadly suggests the next steps toward what should happen to make sales tax collection easier for the states and online retailers alike.

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