This note will review the historical setting of state taxation of interstate commerce and examine the problems created by the diversity of state tax laws. It will further discuss the two different approaches toward solving these problems, investigate the constitutional issues involved in the proposed solutions, analyze their inadequacy, and recommend a federal-state cooperative approach.
Joseph W. Mathews Jr.,
State Taxation of Interstate Business-Looking Toward Federal-State Cooperation,
23 Vanderbilt Law Review
Available at: https://scholarship.law.vanderbilt.edu/vlr/vol23/iss6/8