E-Commerce Taxation Bill Might Be Unconstitutional

Law360, New York (April 30, 2013, 12:07 PM EDT) -- Much attention has been paid to the Marketplace Fairness Act currently under consideration in Congress. Understandably, that coverage has focused on whether the bill, which would permit states to require out-of-state businesses to collect and remit sales taxes on goods sold over the Internet, will gather enough political support to become law. Little attention has been paid to the more interesting legal question — would the law be constitutional? Recent decisions from the federal courts suggest the question is open to serious debate.

Two constitutional provisions...
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