TAX 9900 Lecture Notes - Lecture 5: Commerce Clause, Due Process, Income Tax
Document Summary
Easily satisfied as long as purposeful direction of activity towards a state: advertising in arizona then i have fulfilled due process (~directing activity twds arizona, maybe commerce clause limitations, but not due process. States cannot assert tax based upon weight of ship but can assert fee based upon ship. As long as locality reimbursing it for some expenses incurred: jurisdictions of the court. Other than bankruptcy, only court that can hear a state tax case = sc. And sc can only hear it once tp has exhausted his local state options. Due process: purposeful direction aimed at a state (easily satisfied) Any decision made by court on dormant commerce clause can be overturned by congress. Dormant commerce only has effect if congress has not spoken. If congress decides to speak, then the decision is effectively overturned and whatever congress passed is law. Affiliate nexus (bloomingdales/ amazon / b&n: affiliate and main company working together (b&n) then req to collect tax.
