Thimmesch: Consuming The Benefits Of Copyright — Multijurisdictional Sales Tax Complexity

Adam B. Thimmesch (Nebraska), Consuming the Benefits of Copyright: Multijurisdictional Sales Tax Complexity, 107 Ky. L.J. 685 (2019):

State consumption-tax issues can seem novel or goofy in their application. Their impact on multijurisdictional actors, however, can be meaningful and unpleasant. Unfortunately, the issues that generally plague the state consumption tax apply very clearly in many cases involving copyrighted works. Attention to these issues is thus warranted, especially after the Supreme Court's recent decision in South Dakota v. Wayfair. The distribution of works through modem means allows for easier access to national and global markets, but that expanded access can also result in additional compliance costs that can take time and money from those engaged in business.

To the extent that those costs undermine our national interest in promoting the creation and distribution of copyrighted works, it is worth evaluating how simplification efforts could reduce that burden.