Home > JOURNALS > BCLR > Vol. 60 > Iss. 9 (2019)
Article Title
The Effect of the Internet Era and South Dakota v. Wayfair on the Unitary Business Rule
Document Type
Comments
Abstract
On June 21, 2018, the Supreme Court in South Dakota v. Wayfair eliminated the sales tax physical presence rule for the Dormant Commerce Clause’s “substantial nexus” requirement. This decision extends a State’s ability to tax interstate commerce. This Comment argues that Wayfair’s expansion of state tax jurisdiction should be applicable all forms of state taxation, as opposed to solely sales tax because it interprets the substantial nexus requirement of the Dormant Commerce Clause. Corporate taxation’s unitary business rule should utilize the changes to the substantial nexus requirement to restore its original intention and adapt to modern technology.
Recommended Citation
Phillip Popkin, The Effect of the Internet Era and South Dakota v. Wayfair on the Unitary Business Rule, 60 B.C.L. Rev. E. Supp. II.-82 (2019), https://lawdigitalcommons.bc.edu/bclr/vol60/iss9/8
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