The Barriers Created by Complexity: A State by State Analysis of Local Sales Tax Laws in Light of the Wayfair Ruling

EasyChair Preprint no. 1184, version 2

Abstract

This analysis explores each state's current laws that impact their ability to capitalize on the Supreme Court's Wayfair ruling. The manuscript goes state by state to analyze the structure of the laws that may add to the complexity of the state and local sales taxes and limit their ability to require e-commerce vendors to collect sales taxes. Issues that may lead to complexity, and create an undue burden on remote vendors, include issues like different tax bases, whether taxes are collected by the state or the local governments, and different tax rates within jurisdictions.

Keyphrases: economic nexus, sales taxes, Wayfair

@Booklet{EasyChair:1184,
  author = {Whitney Afonso},
  title = {The Barriers Created by Complexity: A State by State Analysis of Local Sales Tax Laws in Light of the Wayfair Ruling},
  howpublished = {EasyChair Preprint no. 1184},

  year = {EasyChair, 2020}}