How to tax interstate online purchases is a frequently debated and contentious topic in the business and tax arena. There are numerous parties affected when a transaction occurs and each affected party would like a taxation policy that benefits its own economic interests, without regard for others. Neither the legislative nor the judicial branch has successfully resolved this e-commerce taxation issue. With the growing need for tax revenue, it is prudent for Congress to finally resolve this circuit split and agree on a unifying Online Sales Tax Law. As opposed to the vast majority of proposals pending in Congress, this Note proposes an Origin-Based solution to the e-commerce taxation problem that would require affected parties to compromise, but will bring uniformity to all states and benefit the economy as a whole.
SOMETHING'S GOTTA GIVE: ORIGIN-BASED E-COMMERCE SALES TAX,
12 Brook. J. Corp. Fin. & Com. L.
Available at: https://brooklynworks.brooklaw.edu/bjcfcl/vol12/iss1/23