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Tag: e-commerce-law

“Sales and Use Tax Nexus: The Way Forward for Legislation” by Tom James

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 JamesPosted on November 27, 2021June 16, 2026Categories General Law and PracticeTags e-commerce-law1 Comment on “Sales and Use Tax Nexus: The Way Forward for Legislation” by Tom James
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