The Eradication of Online Retailers’ Tax Shelter: How South Dakota V. Wayfair Eliminated the Physical Presence Standard and Reinterpreted the Commerce Clause to Allow Collection of State Sales Tax on Remote Sellers
Aspyn S. Butzler, The Eradication of Online Retailers’ Tax Shelter: How South Dakota V. Wayfair Eliminated the Physical Presence Standard and Reinterpreted the Commerce Clause to Allow Collection of State Sales Tax on Remote Sellers, 54 Gonzaga Law Review 173 (2019).
