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Reflections On The Supreme Court’s Reflections On Sales Tax

Reflections On The Supreme Court’s Reflections On Sales Tax

The oral arguments had quite a bit about Congress not acting on this matter and wondering what that implied.  Is Congress just fine with the Quill standard?  And maybe there is not such a problem since the really big guys like Amazon will likely end up with physical presence everywhere (well maybe not North Dakota).  And some of them are collecting sales tax regardless.

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Over and over again courts have said that there is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible. Everybody does so, rich or poor; and all do right, for nobody owes any public duty to pay more than the law demands: taxes are enforced exactions, not voluntary contributions. To demand more in the name of morals is mere cant.