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Internet Taxation and U.S. Intergovernmental Relations: From Quill to the Present

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  • David C. Powell

Abstract

One of the most contentious issues involving federal, state, and local relations today is Internet taxation. Internet taxation is a significant battleground because it involves issues of great import to federalism, including state and local autonomy and revenue adequacy. Since the U.S. Supreme Court's 1992 decision in Quill v. North Dakota, the taxability of online transactions has been governed by the court's physical presence nexus rule. This nexus rule has recently been called into question by various organizations, corporations, and elected officials. Proposals to alter the nexus rule abound from various sources. This article examines the roles played by these various actors in the Internet taxation debate and explores the potential implications of changes to the nexus for federalism and intergovernmental relations. Copyright , Oxford University Press.

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  • David C. Powell, 0. "Internet Taxation and U.S. Intergovernmental Relations: From Quill to the Present," Publius: The Journal of Federalism, CSF Associates Inc., vol. 30(1), pages 39-52.
    • Handle: RePEc:oup:publus:v:30:y::i:1:p:39-52
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