Louisiana Law Review Volume 80 Number 1 Fall 2019 Article 13 3-3-2020 There Must Be a Better Way: Analyzing Louisiana’s Sales TaxSystem in the Wake of South Dakota v. Wayfair, Inc. Claire E. Schnell Follow this and additional works at: https://digitalcommons.law.lsu.edu/lalrev Part of the Law Commons Repository Citation Claire E. Schnell, There Must Be a Better Way: Analyzing Louisiana’s Sales TaxSystem in the Wake of South Dakota v. Wayfair, Inc., 80 La. L. Rev. (2020) Available at: https://digitalcommons.law.lsu.edu/lalrev/vol80/iss1/13 This Comment is brought to you for free and open access by the Law Reviews and Journals at LSU Law Digital Commons. It has been accepted for inclusion in Louisiana Law Review by an authorized editor of LSU Law Digital Commons. For more information, please contact
[email protected]. There Must Be a Better Way: Analyzing Louisiana’s Sales Tax System in the Wake of South Dakota v. Wayfair, Inc. Claire E. Schnell* TABLE OF CONTENTS Introduction .................................................................................. 248 I. Origins of the Physical Presence Requirement ............................ 251 A. Why “Use Taxes”? ................................................................ 251 B. History of the Physical Presence Requirement ...................... 252 1. National Bellas Hess v. Department of Revenue of Illinois: The Seminal Case on the Physical Presence Requirement ..................................................... 253 2. Complete Auto Transit, Inc. v. Brady: Introduction of “Substantial Nexus” ............................... 254 3. Quill Corp. v. North Dakota: The Physical Presence Requirement Lives on in the Digital Age ........ 254 4. Congressional Inaction in the Wake of Quill .................. 255 5. Direct Marketing Concurrence: Tides Turning on the Physical Presence Requirement ...........................