Title

Hellerstein's article quoted by U.S Supreme Court

Abstract

Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Emeritus Walter Hellerstein's article "Deconstructing the Debate Over State Taxation of Electronic Commerce" in the Harvard Journal of Law & Technology was quoted by the U.S Supreme Court in its decision in South Dakota v. Wayfair, Inc., allowing states to require sellers with no physical presence in the state to collect tax on Internet sales.

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