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THE BARRIERS CREATED BY COMPLEXITY: A STATE-BY-STATE ANALYSIS OF LOCAL SALES TAX LAWS IN LIGHT OF THE WAYFAIR RULING

National tax journal, 2019-12, Vol.72 (4), p.777-800 [Peer Reviewed Journal]

COPYRIGHT 2019 National Tax Association ;Copyright National Tax Association Dec 2019 ;ISSN: 0028-0283 ;EISSN: 1944-7477 ;DOI: 10.17310/ntj.2019.4.06

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  • Title:
    THE BARRIERS CREATED BY COMPLEXITY: A STATE-BY-STATE ANALYSIS OF LOCAL SALES TAX LAWS IN LIGHT OF THE WAYFAIR RULING
  • Author: Afonso, Whitney B
  • Subjects: Analysis ; Complexity ; Discretion ; Law ; Laws, regulations and rules ; Litigation ; Local taxation ; Municipal taxation ; Sales tax ; Sales taxes ; Simplification ; State court decisions ; Studies ; Supreme Court decisions ; Supreme courts ; Taxation
  • Is Part Of: National tax journal, 2019-12, Vol.72 (4), p.777-800
  • Description: In June 2018, the Supreme Court ruled in favor of South Dakota's effort to tax remote sales in the South Dakota v. Way fair, Inc. case, creating a pathway for states to enforce economic nexus laws. However, many states do not yet meet the presumed requirements regarding the necessary simplification of sales and use taxes. A major harrier to simplification is local sales tax complexity, which is introduced through high levels of rate discretion, overlapping jurisdictions, and differences in tax bases. This analysis categorizes states based on the complexity of their local sales taxes to determine how this complexity may affect economic nexus laws moving forward.
  • Publisher: Chicago: National Tax Association
  • Language: English
  • Identifier: ISSN: 0028-0283
    EISSN: 1944-7477
    DOI: 10.17310/ntj.2019.4.06
  • Source: Alma/SFX Local Collection
    ProQuest Central
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