The use tax nexus requirement of the U.S. Constitution
By Tom James, Published in 2020
In this law review article, I discuss the shortcomings and limitations of the United States Supreme Court’s “economic nexus” test announced in Wayfair v. South Dakota. The article concludes with a proposed solution.
Read the full article at: open.mitchellhamline.edu
“Sales and Use Tax Nexus: The Way Forward for Legislation,” Mitchell-Hamline Law Journal of Public Policy & Practice, vol. 41, no. 1 (2020)
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Author: Thomas James
Thomas James (also known as Tom james) is an attorney located in Cokato, Minnesota (USA) with over thirty years of experience as a sole practitioner. His practice is focused on trademark and copyright registration and protection, small business and nonprofit organization formation, and applications for 501(c) tax-exempt status. Also an author and continuing legal education course developer and instructor. Admitted to the bar of Minnesota, the Federal Circuit Court of Appeals, and the United States Supreme Court. Also authorized to represent clients before the Copyright Office, the Copyrigh Claims Board, the USPTO (Trademark Office), and the Trademark Trials and Appeals Board. For information about legal representation regarding trademarks, copyrights, or busines law, visit the Law Office of Thomas James, https://tomjameslaw.com. View all posts by Thomas James
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