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• W2731528572 abstract "IntroductionThe tax gap-defined as the disparity between what taxpayers should pay and what they do pay1-has perpetually plagued state and federal governments alike. For states, one vital source of tax revenue, the use tax, has remained elusive since it was first enacted in the 1930s.2 The use tax was intended to act as a corollary to the sales tax. While sales made within a state's borders are generally subject to a sales tax, the use tax purports to tax goods purchased by a state's residents outside state lines that are consumed within the state.3 The frustration for states in collecting use tax revenue lies in the constitutional constraints of the Due Process and Commerce clauses that limit a state's ability to exercise its taxing authority over an out-of-state retailer.4The states' frustrations were heightened after the 1992 Supreme Court case of Quill v. North Dakota.5 In Quill, the Court created two formalistic nexus tests for due process and the Commerce Clause-the minimum contacts test and physical presence test.6 Both tests must be satisfied before a retailer can come under a state's use tax jurisdiction.7 This bifurcated analysis has led to considerable confusion among the lower courts over what constitutes physical presence.8 Moreover, scholars have criticized basing tax collection obligations on the arbitrary distinction of whether a retailer is physically present in a state.9 Such a test relieves high volume remote retailers who exploit a state's economic market from any tax liability while conferring no such benefit on brick-andmortar stores located within state lines.Despite calls to overturn Quill, the Supreme Court has refused to hear a use tax case since its landmark decision. However, recently in Direct Marketing v. Brohl,10 Justice Kennedy, in a concurring opinion, articulated concerns about the continuing validity of the physical presence test, and suggested that the Supreme Court may be willing to reconsider the issue.11 According to Justice Kennedy, [t]he Internet has caused far-reaching systemic and structural changes in the economy and, [a]s a result, a business may be present in a State in a meaningful way without that presence being physical in the traditional sense of the term.12 As a result, Justice Kennedy denounced Quill for inflicting extreme harm and unfairness on the States13 and urged the legal system [to] find an appropriate case for this Court to reexamine [its holding].14This Comment identifies the shortcomings of the physical presence test and proposes a novel solution that obviates the need for a Commerce Clause analysis by shifting the burden of use tax collection away from remote retailers and onto the consumer. This Comment proceeds in four Parts. Part I distinguishes the use tax from the sales tax and explains why it has historically been an untapped source of tax revenue for the states. Part II provides an in-depth analysis of the Quill decision and evaluates post-Quill cases that exemplify the level of confusion created by the Court's physical presence test. Part III evaluates the merits of various solutions that have been proposed, as well as their inadequacies and shortcomings. Finally, Part IV proposes an alternative solution that would facilitate states' collection efforts without unduly hindering interstate commerce.I. Differentiating the Use Tax from the Sales TaxMost consumers are familiar with the sales tax. A consumer who goes to a store and picks up an item priced at $9.99 expects to pay more than that at the register. This excess cost is the sales tax, a consumption tax imposed on consumers by the state in which the sale occurs.15 Today, forty-five states impose a sales tax on the sale of goods and services within their jurisdictions.16 For these states, sales tax is a vital source of revenue, accounting on average for approximately 12% of the states' total revenues.17 Economists have noted that the sales tax has proven more stable than state income taxes during economic downturns. …" @default.
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• W2731528572 date "2017-01-01" @default.
• W2731528572 modified "2023-09-26" @default.
• W2731528572 title "Closing the Use Tax Loophole: Why Consumer Self-Assessment Is a Viable Solution" @default.
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