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Use Tax Collection on Interstate Sales: The Need for Federal Legislation

November 26, 2012

In a recent Tax Analysts issue, columnist Alan D. Viard explores the need for federal regulation of the collection of use tax on interstate mail order and Internet sales. In the article, Viard discusses "Amazon" laws that were recently adopted by a number of states and concludes that the laws are probably not an effective solution. He cites Sutherland Partner Stephen P. Kranz who has argued that "Amazon" laws are unconstitutional and that pushing for them undermines efforts to adopt federal regulation. 

To view the article in full, click here.

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