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The Barriers Created by Complexity: A State-by-State Analysis of Local Sales Tax Laws in Light of the Wayfair Ruling

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  • Whitney B. Afonso

Abstract

In June 2018, the Supreme Court ruled in favor of South Dakota’s effort to tax remote sales in the South Dakota v. Wayfair, Inc. case, creating a pathway for states to enforce economic nexus laws. However, many states do not yet meet the presumed requirements regarding the necessary simplification of sales and use taxes. A major barrier to simplification is local sales tax complexity, which is introduced through high levels of rate discretion, overlapping jurisdictions, and differences in tax bases. This analysis categorizes states based on the complexity of their local sales taxes to determine how this complexity may affect economic nexus laws moving forward.

Suggested Citation

  • Whitney B. Afonso, 2019. "The Barriers Created by Complexity: A State-by-State Analysis of Local Sales Tax Laws in Light of the Wayfair Ruling," National Tax Journal, National Tax Association;National Tax Journal, vol. 72(4), pages 777-800, December.
    • Handle: RePEc:ntj:journl:v:72:y:2019:i:4:p:777-800
    DOI: 10.17310/ntj.2019.4.06
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    Cited by:

    1. Beem, Richard & Bruce, Donald, 2021. "Failure to launch: Measuring the impact of sales tax nexus standards on business activity," Journal of Public Economics, Elsevier, vol. 201(C).
    2. David R. Agrawal & William F. Fox, 2021. "Taxing Goods and Services in a Digital Era," National Tax Journal, University of Chicago Press, vol. 74(1), pages 257-301.
    3. Belnap, Andrew & Welsch, Anthony & Williams, Braden, 2023. "Remote tax authority," Journal of Accounting and Economics, Elsevier, vol. 75(2).
    4. Fox, William F. & Hargaden, Enda Patrick & Luna, LeAnn, 2022. "Statutory incidence and sales tax compliance: Evidence from Wayfair," Journal of Public Economics, Elsevier, vol. 213(C).

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