Thursday, July 19, 2012

The Internet Tax Is Back

For decades the Supreme Court has made clear that to require a tax from any entity, that the entity must have a “presence” in the state, usually a store or shipping center or even a team of salespeople. So ordering from a catalogue, when the merchant had no physical presence in the state, has never triggered an obligation to collect taxes (though the taxes have always been due and payable by the purchaser). And today e-commerce logically comes under that same rule.

Heh... As if even the Supreme Court pays attention to the Constitution any more. -

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