This student note examines the impact of e-commerce on state tax revenue. It explores internet retail jurisprudence, and the South Dakota v. Wayfair, Inc. decision. It explores state approaches to taxing e-commerce revenue, as well as continuing issues in e-commerce taxation, and concludes with a model provision.
"The Wake of Wayfair: Addressing State Taxation Issues after South Dakota v. Wayfair.,"
Belmont Law Review: Vol. 6:
2, Article 10.
Available at: https://repository.belmont.edu/lawreview/vol6/iss2/10