We propose a novel solution for states that wish to tax interstate e-commerce – based on fully and adequately compensating remote vendors for all tax compliance costs. We argue that our proposed solution is compatible with the Quill framework for when states can constitutionally impose burdens...

The remote vendor problem challenges the sales tax as a revenue producer, but even more critical is damage to economic balance, efficiency, and fairness. Congressional relief from the physical presence rule - rendered obsolete by uncertainty about what presence means and by "click and brick"...

This paper extends the quantitative estimates of sales tax revenue losses from electronic commerce in a variety of ways. First, we place the effects of e-commerce in the context of general sales tax base trends, arguing that e-commerce is only one of the factors reducing sales tax bases. Second,...