B&I Attorneys Address “Internet Jurisdiction” in Tax Notes State

David Swetnam-Burland, Nathaniel Bessey, and Eamonn Hart have written the cover article for the November 11, 2024, issue of Tax Notes State, “What State Tax Authorities Can Learn about the Internet from Federal Courts.” Pointing to the experience of the federal courts, which have grappled with questions of personal jurisdiction based on interactive websites, they argue that the internet has changed a lot about our commercial world, but not the law. State tax agencies, like the federal courts, can and should apply existing law to issues raised by internet communications and interactions. To the extent the law needs to be changed, those changes should and must come from Congress and state legislatures.