Publication Date

6-17-2024

Journal

Tax Notes State

Abstract

This short essay, aimed at state legislators, defends digital barter taxes from the most common legal objections.

Volume

112

First Page

865

Publisher

Tax Analysts

Keywords

digital tax, digital advertising tax, digital barter tax, state and local tax, internet tax freedom act, dormant commerce clause, digital platforms

Disciplines

Constitutional Law | Law | State and Local Government Law | Taxation-State and Local | Tax Law

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