Mark Gergen Comments on Constitutionality of Internet Use Tax

CNET News, Politics and Law, April 14, 2010 by Declan McCullagh

Mark Gergen, a tax law professor at the UC Berkeley School of Law, says he’s not aware of any previous cases that would resolve whether a state can “impose an information reporting requirement on a foreign merchant if there is insufficient nexus to require the merchant to collect and remit a use tax.” It’s “difficult to predict how a court would come out on the question,” Gergen says.