TaxProf Blog

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

Monday, November 19, 2018

Hellerstein & Appleby: Substantive And Enforcement Jurisdiction In A Post-Wayfair World

Walter Hellerstein (Georgia) & Andrew Appleby (Stetson), Substantive and Enforcement Jurisdiction In a Post-Wayfair World, 90 State Tax Notes 283 (Oct. 22, 2018):

In this article, the authors examine the Wayfair case through the lens of substantive and enforcement jurisdiction and focus on the question whether there is a constitutionally required relationship between the nexus of the person that the state seeks to enlist as the tax collector and the underlying activity that the state is taxing.

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