000			01606nab a2200289 c 4500
003			ES-MaIEF
005			20181029182634.0
007			ta
008			181029t2018 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_962506 _aEntin, Jonathan L.
245			_aAnother superseded Quill _b : the end of the physical-presence rule for requiring out-of-state businesses to collect use taxes _c Jonathan L. Entin
260			_c2018
500			_aDisponible también en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
520			_aThe Supreme Court’s recent decision in South Dakota v. Wayfair, Inc. rejected the physical-presence requirement for states to compel out-of-state businesses to collect sales taxes on purchases by state residents. In doing so, the Court overruled National Bellas Hess, Inc. v. Department of Revenue and Quill Corp. v. North Dakota, both of which had held that physical presence was required under the Dormant Commerce Clause. This article analyzes Wayfair and discusses issues that this high-profi le decision left open.
650		4	_948454 _aSOCIEDADES
650		4	_947460 _aIMPUESTOS
650		4	_948282 _aRESIDENCIA FISCAL
650		4	_942896 _aDOMICILIO FISCAL
650		4	_942371 _aDERECHO PROCESAL TRIBUTARIO
650		4	_942888 _aESTADOS UNIDOS
773	0		_9157918 _oOP 235/2018/36/1 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 36, n. 1, Fall 2018, p. 15-30
856			_uhttps://www.civicresearchinstitute.com/online/PDF/JTI-3601-02-Use.pdf
942			_cART
999			_c139179 _d139179