About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

24 J. Marshall J. Computer & Info. L. 641 (2005-2006)
Borders Online, LLC v. State Board of Equalization: It's Time for Congress to Weight the Possibilities of this California Decision

handle is hein.journals/jmjcila24 and id is 649 raw text is: CASENOTE BORDERS ONLINE, LLC V. STATE BOARD OF EQUALIZATION: IT'S TIME FOR CONGRESS TO WEIGH THE POSSIBILITIES OF THIS CALIFORNIA DECISION RONNIE E. WEBBt I. INTRODUCTION Online sales tax has been a controversial issue since the birth of e- commerce.1 A variety of evolving issues regarding the potential effect of an online sales tax include: consumer demand for buying online;2 the resultant amount of tax dollars that the government loses each year;3 the difficulty of running an online company that is susceptible to taxa- tion in over 7,500 tax jurisdictions across the country;4 and tax fairness for brick-and-mortar merchants competing against online companies.5 Tax law is complicated. It can create barriers to effective operation for companies of all sizes. A company that conducts business in more than one state needs to know if and when it is responsible for collecting and paying state sales and use tax on its retail sales. Accordingly, corpo- rations need to know how state tax laws will affect them. Feeling secure t Ronnie E. Webb is a J.D./LL.M. Tax Law Candidate at the John Marshall Law School. He would like to thank Professor Susan Connor for her contributions to this Arti- cle. He would also like to thank his wife, Laura, and daughters Sydney, Alexis, and Olivia for their love and support during the many long hours he spent working on this Article. 1. Keith Regan, States Renew Online Sales Tax Push, E-Commerce Times, http:// www.ecommercetimes.com/story/45882.html (Sept. 1, 2005). 2. Id. 3. Douglas MacMillan, Online Sales Tax: Time to Pay Up, E-Commerce Times, http:// www.ecommercetimes.com/story/51630.html (July 9, 2006). 4. Id. 5. Laura Gordon-Murnane, E-Commerce and Internet Taxation: Issues, Organiza- tions, and Findings, http:/www.infotoday.com/searcher/jun00/gordon-murnane.htm (Vol. 8, No. 6, June 2000).

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline.

Purchase Access

Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most