1. The barriers created by complexity: a state-by-state analysis of local sales tax laws in light of the Wayfair ruling;Afonso;Natl. Tax J.,2019
2. Taxing goods and services in a digital era;Agrawal;Natl. Tax J.,2021
3. How sales taxes affect customer and firm behavior: the role of search on the internet;Anderson;J. Mark. Res.,2010
4. Bannasch, M., 2018. The Attempt to Kill Quill is Alive and Well. Rehmann. www.rehmann.com/resources-insights/business-wisdom-2/item/2210-the-attempt-to-kill-quill-is-alive-and-well. Accessed November 12, 2019.
5. Barnes, R., 2018. Supreme Court Divided on Whether States Should Tax All Online Sales. The Washington Post, April 18. www.washingtonpost.com/politics/courts_law/supreme-court-divided-on-whether-states-should-tax-all-online-sales/2018/04/17/29f99cec-4259-11e8-8569-26fda6b404c7_story.html. Accessed November 12 2019.