City Journal: Interstate Confiscation Clause: Massachusetts Wants Even More Tax Revenue—From New Hampshire:
Should New Hampshire businesses have to collect Massachusetts sales taxes from border-crossing shoppers? That’s the issue in Town Fair Tire v. Massachusetts, a case before the Bay State’s Supreme Judicial Court with ramifications for commerce and constitutional law well beyond New England.
See also Overlawyered: Massachusetts’s Long Tax Arm, by Walter Olson. Prior TaxProf Blog posts:
