Law, College of
Nebraska Law Bulletin (Selected Issues)
Date of this Version
3-1-2018
Document Type
Article
Citation
Nebraska Law Bulletin (March 1, 2018)
Abstract
The United States Supreme Court is poised to make a significant change to how it regulates states and their exercise of taxing autonomy under our federal structure. The Court’s current position has severely limited Nebraska’s ability to conform its tax system to the modern economy and undercuts its ability to raise funds to support its operations. Nebraska is also otherwise at an important point in its history. Changes in the farm economy and ongoing budget issues have undercut the state’s ability to provide the public services necessary for a state to compete and thrive in the modern world. The State should be following Wayfair very closely, and the legislature should carefully consider enacting LB44 so that it is poised to act if the Court removes the physical-presence limitation on its inherent power to tax.
Comments
Copyright 2018, the author