Platforms: The Sequel

Authors

Walter Hellerstein, University of Georgia School of LawFollow
John A. Swain, James E. Rogers College of Law University of ArizonaFollow
Jonathan E. Maddison, Reed Smith LLP

Abstract

In this article, the authors discuss recent developments on sales and use tax reporting and collection obligations imposed on platforms that facilitate taxable sales of tangible personal property or services.

Repository Citation

Walter Hellerstein, John A. Swain, and Jonathan E. Maddison, Platforms: The Sequel , 91 State Tax Notes 7 (2019),
Available at: https://digitalcommons.law.uga.edu/fac_artchop/1539