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- W1504532008 abstract "Perhaps the biggest controversy in state and local taxation today concerns the constitutional authority of the states to impose taxes on goods purchased over the Internet. Some argue that the current, bright-line rule of physical presence is the appropriate standard for determining a state's jurisdiction under the dormant Commerce Clause. Others contend that jurisdiction should instead be resolved on the more pragmatic basis of a firm's economic presence in the taxing state. Regardless, commentators seem to agree that the dormant Commerce Clause imposes jurisdictional limits on state taxation; the dispute concerns the content of those standards. This article contends that the debate thus far has ignored a more fundamental question: whether the Commerce Clause even speaks to the question of state tax jurisdiction. My thesis is that the attribution of a nexus requirement to the dormant Commerce Clause is, at least in part, analytically confused, and that it is premised on some questionable empirical assumptions." @default.
- W1504532008 created "2016-06-24" @default.
- W1504532008 creator A5090597788 @default.
- W1504532008 date "2004-01-01" @default.
- W1504532008 modified "2023-09-24" @default.
- W1504532008 title "Rethinking the Role of the Dormant Commerce Clause in State Tax Jurisdiction" @default.
- W1504532008 hasPublicationYear "2004" @default.
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