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U.S. Supreme Court,
Tax,
Corporate

Aug. 5, 2011

Taxes up the Amazon?

California passes the newest and toughest law on state sales and use taxes.

Robert W. Wood

Managing Partner, Wood LLP

333 Sacramento St
San Francisco , California 94111-3601

Phone: (415) 834-0113

Fax: (415) 789-4540

Email: wood@WoodLLP.com

Univ of Chicago Law School

Wood is a tax lawyer at Wood LLP, and often advises lawyers and litigants about tax issues.

Regardless of where your clients do business, they may be struggling with California sales and use taxes. Unless they perform solely services, they may be looking over their shoulders for California tax bills. Moreover, California consumers making purchases on the Internet may be too.

The U.S. Constitution prevents states from taxing interstate commerce. No state can force an out-of-state merchant to collect or pay tax unless it has a "nexus" in the state. But like mosquitoes, Ama...

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