Showing posts with label Amazon warehouse nexus online tax sales state fairness. Show all posts
Showing posts with label Amazon warehouse nexus online tax sales state fairness. Show all posts
Monday, December 5, 2011
Are Amazon's special state deals pertaining to sales tax constitutional?
According to the journal State Tax Notes, University of Georgia Law Professor Walter Hellerstein and University of Arizona Law Professor John A. Swain think that the special deals Amazon has carved out in states where they run warehouses run afoul of the constitution's commerce clause. Forbes has a story on the issue.
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