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Rethinking the role of the dormant commerce clause in state tax jurisdiction.


I. INTRODUCTION

One of the greatest controversies in the field of state taxation today touchs the constitutional authority of the states to impose sales or use taxes upon goods purchased over the Internet. (1) Forty-five states popularly impose general retail sales and use taxes upon most tangible goods that are purchased or used within their borders. (2) Together, these taxes impose a one-time exaction upon most goods ultimately consumed within the taxing state, regardless of the seller's location. Sales and use taxes are vital to the states' near fiscal health, accounting for 33 percent of state tax receipts nationwide (3) ...


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