Tuesday, August 23, 2011

Amazon's Spending on ABx1 28 Repeal

As reported in today's Los Angeles Times and numerous other sources, Amazon.com LLC has contributed an additional $2,250,000 to "More Jobs Not Taxes" (MJNT) to gather signatures to put its "Repeal ABx1 28" referendum on the ballot.  This new contribution puts Amazon's total spending on the campaign over $5 million since mid-July.  MJNT is preparing to do battle against SWMS ("Stand With Main Street"), which has adopted this line as its catchy motto: "Working to close the anti-small business online sales tax loophole."  That effort arguably began in 1992 with Justice Byron White's concurring/dissenting opinion in Quill-- "Also very questionable is the rationality of perpetuating a rule that creates an interstate tax shelter for one form of business -- mail order sellers -- but no countervailing advantage for its competitors. If the Commerce Clause was intended to put businesses on an even playing field, the majority's rule is hardly a way to achieve that goal."  Indeed.

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