Re:California wants to end Cupertino's tax deal with Apple
by tzs on Monday November 06, 2023 @12:21PM
(#38165511)
If you want the gory details here's the Supreme Courts opinion in the case that allowed it: South Dakota v. Wayfar, Inc., et al. [1].
[1] https://www.supremecourt.gov/opinions/17pdf/17-494_j4el.pdf
Re:California wants to end Cupertino's tax deal with Apple
by secabeen on Monday November 06, 2023 @12:52PM
(#38166001)
The answer is because the Sales tax is formally the Sales and Use tax. The tax is generally on the use of a purchase, which is facilitated by the services of the State beyond just the sale. It's collected at point of sale as that's easiest. If not collected at point of sale, it's still due as a Use tax.
I guess the idea of sales tax is that the sales was facilitated by the state through things like roads and infrastructure. But is it true for online sales? It's certainly less true than something I buy downtown main Street. So what gives?