ISSN 0046-6115
Vol. 54, Issue 2, 2019January 01, 2019 PDT
The Eradication of Online Retailers’ Tax Shelter: How South Dakota V. Wayfair Eliminated the Physical Presence Standard and Reinterpreted the Commerce Clause to Allow Collection of State Sales Tax on Remote Sellers
The Eradication of Online Retailers’ Tax Shelter: How South Dakota V. Wayfair Eliminated the Physical Presence Standard and Reinterpreted the Commerce Clause to Allow Collection of State Sales Tax on Remote Sellers
Articles in Vol. 54, Issue 2, 2019
Vol. 54, Issue 2, 2019
- How Injustice and Inequality Have Been Addressed (and Sometimes Ignored) by the Washington Supreme CourtMary I. Yu
- Dedication to Heidi KeeleEmily Hazen
- A Look Back -1973Ken Fielding
- <i>Edge V. City of Everett<i>: How the Fourteenth and First Amendments Clash and Provide Both Too Many and Too Few First Amendment ProtectionsMicaela R. Meadows
- A Look Back - 1985/1986Fred H. Dore
- The Eradication of Online Retailers' Tax Shelter: How <i>South Dakota V. Wayfair</i> Eliminated the Physical Presence Standard and Reinterpreted the Commerce Clause to Allow Collection of State Sales Tax on Remote SellersAspyn S. Butzler
Aspyn S. Butzler, The Eradication of Online Retailers’ Tax Shelter: How South Dakota V. Wayfair Eliminated the Physical Presence Standard and Reinterpreted the Commerce Clause to Allow Collection of State Sales Tax on Remote Sellers, 54 Gonzaga Law Review 173 (2019).