Professor Andrew D. Appleby co-authored an article with University of Georgia Law School Professor Walter Hellerstein published in State Tax Notes<\/i> that examines the\u00a0Wayfair<\/i>\u00a0case through the lens of substantive and enforcement jurisdiction, focusing on whether there is a constitutionally required relationship between the nexus of the person that the state seeks to enlist as the tax collector and the underlying activity that the state is taxing.\u00a0The article, “Substantive and Enforcement Jurisdiction In a Post-Wayfair World,” also examines the undue burden analysis in the context of transaction tax nexus.<\/p>\n","protected":false},"excerpt":{"rendered":"
Professor Andrew D. Appleby co-authored an article with University of Georgia Law School Professor Walter Hellerstein published in State Tax Notes that examines the\u00a0Wayfair\u00a0case through the lens of substantive and enforcement jurisdiction, focusing on whether there is a constitutionally required relationship between the nexus of the person that the state seeks to enlist as the […]<\/p>\n","protected":false},"author":25,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-27103","post","type-post","status-publish","format-standard","hentry","category-faculty-in-the-news"],"yoast_head":"\n