{"id":179000,"date":"2018-06-21T18:54:00","date_gmt":"2018-06-21T23:54:00","guid":{"rendered":"https:\/\/www.panix.com\/~msaroff\/40years\/2018\/06\/21\/closing-the-barn-door-after-the-psychopath-has-left-the-barn\/"},"modified":"2018-06-21T18:54:00","modified_gmt":"2018-06-21T23:54:00","slug":"closing-the-barn-door-after-the-psychopath-has-left-the-barn","status":"publish","type":"post","link":"https:\/\/www.panix.com\/~msaroff\/40years\/2018\/06\/21\/closing-the-barn-door-after-the-psychopath-has-left-the-barn\/","title":{"rendered":"Closing the Barn Door after the Psychopath Has Left the Barn"},"content":{"rendered":"<p>So, after leveraging many direct and indirect subsidies, and his complete lack of ethics, Jeff Bezos now owns most of the world.<\/p>\n<p>One of the biggest subsidies was the fact that Amazon did not have to collect state sales taxes, based on a a 1992 Supreme Court ruling.<\/p>\n<p>The Supreme Court <a href=\"http:\/\/www.scotusblog.com\/2018\/06\/opinion-analysis-court-expands-states-ability-to-require-internet-retailers-to-collect-sales-tax\/\">has now reversed this ruling<\/a>, meaning that online vendors will have to collect state sales taxes:<\/p>\n<blockquote><p><span style=\"color: blue;\">Justice Anthony Kennedy had essentially invited a test case to overrule <a href=\"https:\/\/www.oyez.org\/cases\/1991\/91-194\"><i>Quill Corp. v. North Dakota<\/i><\/a>  and its physical-nexus rule for the states being able to require  out-of-state retailers to collect sales tax. So it was not a huge  surprise that Kennedy had the opinion for the court today in <i><a href=\"http:\/\/www.scotusblog.com\/case-files\/cases\/south-dakota-v-wayfair-inc\/\">South Dakota v. Wayfair<\/a><\/i>.<\/span><\/p>\n<p><span style=\"color: blue;\">Except, of course, that the oral argument in the case in April had  left many observers wondering whether the court could get to a majority  willing to overrule the 1992 <i>Quill<\/i> decision and its 1967 predecessor, <a href=\"https:\/\/www.oyez.org\/cases\/1966\/241\"><i>National Bellas Hess Inc. v. Illinois Department of Revenue<\/i><\/a>.<\/span><\/p>\n<p><span style=\"color: blue;\">\u201cIn effect, <i>Quill<\/i> has come to serve as a judicially created tax  shelter for businesses that decide to limit their physical presence and  still sell their goods and services to a state\u2019s consumers\u2014something  that has become easier and more prevalent as technology has advanced,\u201d  Kennedy wrote. \u201cThis Court should not prevent states from collecting  lawful taxes through a physical presence rule that can be satisfied only  if there is an employee or a building in the state.\u201d<\/p>\n<p>In an unusual voting lineup, the court did reach such a majority, and  Kennedy announced that the physical-presence rule was unsound and  incorrect, and that <i>Quill<\/i> and <i>Bellas Hess<\/i> were overruled.<\/span><\/p><\/blockquote>\n<p>It would have been nice if this had happened a decade ago, before various internet retailers became behemouths.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>So, after leveraging many direct and indirect subsidies, and his complete lack of ethics, Jeff Bezos now owns most of the world. One of the biggest subsidies was the fact that Amazon did not have to collect state sales taxes, based on a a 1992 Supreme Court ruling. The Supreme Court has now reversed this &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[365,367,407,480],"class_list":["post-179000","post","type-post","status-publish","format-standard","hentry","tag-business","tag-internet","tag-justice","tag-taxes"],"_links":{"self":[{"href":"https:\/\/www.panix.com\/~msaroff\/40years\/wp-json\/wp\/v2\/posts\/179000"}],"collection":[{"href":"https:\/\/www.panix.com\/~msaroff\/40years\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.panix.com\/~msaroff\/40years\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.panix.com\/~msaroff\/40years\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.panix.com\/~msaroff\/40years\/wp-json\/wp\/v2\/comments?post=179000"}],"version-history":[{"count":0,"href":"https:\/\/www.panix.com\/~msaroff\/40years\/wp-json\/wp\/v2\/posts\/179000\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.panix.com\/~msaroff\/40years\/wp-json\/wp\/v2\/media?parent=179000"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.panix.com\/~msaroff\/40years\/wp-json\/wp\/v2\/categories?post=179000"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.panix.com\/~msaroff\/40years\/wp-json\/wp\/v2\/tags?post=179000"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}