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Winding Back Wayfair: Retaining the Physical Presence Rule for State Income Taxation

Vanderbilt law review, 2019-05, Vol.72 (4), p.1391-1422 [Peer Reviewed Journal]

COPYRIGHT 2019 Vanderbilt University, School of Law ;Copyright Vanderbilt Law Review May 2019 ;ISSN: 0042-2533 ;EISSN: 1942-9886

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  • Title:
    Winding Back Wayfair: Retaining the Physical Presence Rule for State Income Taxation
  • Author: Townsend, Nathan
  • Subjects: Constitution-US ; Income taxes ; Interstate commerce ; Laws, regulations and rules ; Legislation ; Online businesses ; Personal jurisdiction ; Retail sales ; Retail stores ; Sales tax ; Sales taxes ; State court decisions ; State taxes ; Supreme Court decisions ; Tax collection ; Tax collections ; Tax rates ; Taxation
  • Is Part Of: Vanderbilt law review, 2019-05, Vol.72 (4), p.1391-1422
  • Description: In 2018, the U.S. Supreme Court decided South Dakota v. Wayfair, Inc., a case abrogating the physical presence rule from Quill Corp. v. North Dakota. The physical presence rule barred a state from forcing a retailer to collect sales taxes on the state's behalf if the retailer lacked a physical presence within the state. The decision came after a decades-long effort by the states to reach sales-tax revenue effectively pushed beyond their reach by the physical presence rule. While enabling states to reach a new revenue source, the Court failed to take full account of the reliance interests dependent on the physical presence rule. In particular, the Court did not consider the effect its decision would have on businesses that used the physical presence rule as a shield from state income-tax liability. Thus, the Court erred in abrogating the physical presence rule without considering the full picture. This Note argues that Congress should pass legislation reinstating the physical presence rule for income-tax purposes to ensure that the Wayfair decision will not result in an unanticipated disruption in commerce.
  • Publisher: Nashville: Vanderbilt University, School of Law
  • Language: English
  • Identifier: ISSN: 0042-2533
    EISSN: 1942-9886
  • Source: Alma/SFX Local Collection
    ProQuest Central
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