На них вся надежда. Заковыка, однако, тут в том, что придётся отслеживать не только ставки налогов, но и классификацию продаваемых продуктов, т.к. обложение во многих местах отличается особым извращением. Судья Робертс процитировал из amici briefs:
New Jersey knitters pay sales tax on yarn purchased for art projects, but not on yarn earmarked for sweaters. See Brief for eBay, Inc., et al. as Amici Curiae 8, n. 3 (eBay Brief). Texas taxes sales of plain deodorant at 6.25 percent but imposes no tax on deodorant with antiperspirant. See id., at 7. Illinois categorizes Twix and Snickers bars—chocolate-and-caramel confections usually displayed side-by-side in the candy aisle—as food and candy, respectively (Twix have flour; Snickers don’t), and taxes them differently. See id., at 8; Brief for Etsy, Inc., as Amicus Curiae 14–17 (Etsy Brief) (providing additional illustrations).
South Dakota and the other Streamlined member states recognized that if they wanted the authority to require remote sellers to collect and remit their state and local sales taxes, the “undue burdens” on interstate commerce needed to be removed. Through an open and cooperative process between the states and the business community, the Streamlined Sales and Use Tax Agreement was developed. This Agreement contains numerous simplification and uniformity requirements states must adopt to remove or reduce the undue burdens on all sellers.
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Date: 2018-06-22 03:35 pm (UTC)New Jersey knitters pay sales tax on yarn purchased for art projects, but not on yarn earmarked for sweaters. See Brief for eBay, Inc., et al. as Amici Curiae 8, n. 3 (eBay Brief). Texas taxes sales of plain deodorant at 6.25 percent but imposes no tax on deodorant with antiperspirant. See id., at 7. Illinois categorizes Twix and Snickers bars—chocolate-and-caramel confections usually displayed side-by-side in the candy aisle—as food and candy, respectively (Twix have flour; Snickers don’t), and taxes them differently. See id., at 8; Brief for Etsy, Inc., as Amicus Curiae 14–17 (Etsy Brief) (providing additional illustrations).
Тут, правда, может выручить упрощённый интернетный режим Streamlined Sales and Use Tax Agreement. Они уже отозвались на решение:
South Dakota and the other Streamlined member states recognized that if they wanted the authority to require remote sellers to collect and remit their state and local sales taxes, the “undue burdens” on interstate commerce needed to be removed. Through an open and cooperative process between the states and the business community, the Streamlined Sales and Use Tax Agreement was developed. This Agreement contains numerous simplification and uniformity requirements states must adopt to remove or reduce the undue burdens on all sellers.