The Resource The future of the economic nexus standard for US sales & use tax collection

The future of the economic nexus standard for US sales & use tax collection

Label
The future of the economic nexus standard for US sales & use tax collection
Title
The future of the economic nexus standard for US sales & use tax collection
Creator
Subject
Language
  • eng
  • eng
Summary
Under the US Constitution businesses can only be coerced to collect sales and use taxes if they have sufficient nexus with a given state. Until last year, business-to-consumer sales by out-of-state vendors remained effectively untaxed if the seller did not have a physical presence in the state where the consumer lived. With its landmark Wayfair-ruling the Supreme Court changed its course and widened the door for the States to coerce remote sellers (including those located outside the US) to collect the tax by accepting an economic nexus standard. This article explains the political and constitutional background to the issue of sales tax collection in relation to B2C sales made by out-of-state vendors, discusses the reasoning of the majority and dissenting opinions in the Wayfair ruling, and analyses its implications
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 47 (2019), no. 10 ; p. 885-897
http://library.link/vocab/creatorName
Brederode, R.F.W. van
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • nexus
  • digital economy
  • sales tax
  • use tax
  • collection of tax
  • case law
  • state tax
  • retroactivity
Label
The future of the economic nexus standard for US sales & use tax collection
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2019/G-I/INTERTAX/10_885-897.pdf
Publication
Note
20191029

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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