Limitations on States’ Jurisdiction to Impose Sales and Use Taxes (Portfolio 1420)

Description

This Tax Management Portfolio Limitations on States’ Jurisdiction to Impose Sales and Use Taxes (Portfolio 1420) explores the constitutional limitations imposed by the Commerce Clause, Due Process Clause, Equal Protection Clause, and First Amendment.

Table of Contents

1420.01. Introduction
1420.02. Constitutional Limitations on Use Tax Collection By Out-Of-State Sellers
1420.03. The Quill Decision: Revisiting The Vitality of Bellas Hess
1420.04. Legislative Efforts
1420.05. Pre–Quill State Nexus Cases
1420.06. Post–Quill Developments: Application of Nexus Principles in State Court
1420.07. Attorneys’ Fees



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