Cara Griffith was the legal editor for TaxAnalysts.com’s “State Tax Notes” weekly journal before becoming a manager with PricewaterhouseCoopers LLP. TaxAnalysts.com rcently published her thoughtful comparison of the Streamlined Sales and Use Tax Agreement (SSUTA) and the new fleet of “vendor presumption,” or “Amazon tax,” laws.
As we have said before, we firmly believe the SSUTA approach is the best option for states, vendors, and taxpayers; Ms. Griffith points out how ultimately damaging these vendor presumption laws are to the SSUTA efforts.
The greatest cause for concern, she writes, is that the developing state-by-state patchwork of varied interpretations of affiliate nexus may mislead federal legislators into believing that such efforts present a more viable option than SSUTA for states to recover lost revenue due to the explosive growth of e-commerce over the last decade.
The article is certainly worth a few minutes of your time to read, particularly given the pace of introduction of these Amazon tax laws in so many states.