Taxation in the Cyber Age: The Future of Wayfair

This Comment aims to act as a guiding source for potential issues that will arise from South Dakota v. Wayfair, which was decided in August 2018. The Wayfair decision changed the long-held requirement that states can only collect sales taxes from sellers that have a physical presence within the state. Under Complete Auto Transit, Inc. v. Brady, the Supreme Court put forth a test that states must meet if they wish to collect a sales tax from sellers. One of the prongs of this test allows a state to collect a sales tax from a seller if the seller has created a substantial nexus within the state. Under Quill Corp. v. North Dakota, a substantial nexus was defined as a physical presence. This physical presence requirement meant out-of-state sellers, such as online retailers, were not required to pay a sales tax to states where they sold their products, since these sellers did not have a physical presence within the state. For years, states attempted to circumvent the physical presence requirement under Quill but were unable to do so successfully. In August 2018, the Supreme Court in South Dakota v. Wayfair held that a seller does not need a physical presence within a state in order for a state to require the seller to pay a sales tax. The Court considered three factors: (1) South Dakota’s substantial nexus requirement, which stated an out-of-state seller creates a nexus with South Dakota if they have made at least $100,000 in sales or 200 transactions with consumers in South Dakota; (2) South Dakota is part of the Streamlined Sales and Use Tax Agreement (SSUTA), which streamlines the process of sales tax collection; and (3) the Court’s decision would not apply retroactively to past transactions. The Court’s opinion applied specifically to the laws in place in South Dakota. Since the opinion in Wayfair was specific to South Dakota, states started enacting their own legislation similar to South Dakota’s so that they can start charging a sales tax on out-of-state sellers as well. Congress can remain silent on the issue in order to allow the states to continue to act as they deem fit. Alternatively, since each state has set its own requirements, Congress can step in and set a uniform system of requirements for states to meet in order to collect sales taxes. Congress has the constitutional authority to act under the Commerce Clause to create a uniform system of taxation. A uniform system will provide states and sellers with guidance on how to proceed in light of the Wayfair decision. This Comment argues that Congress should enact a statute to create a uniform system of taxation. The uniform system will include a definition of what constitutes a good (products purchased from online retailers) and what constitutes a service (online streaming services). Additionally, the uniform system will create a minimum substantial nexus requirement, preferably by adopting the requirement that South Dakota has in place. The uniform system will also require states who wish to collect a sales tax from online sales to be members of the Streamlined Sales and Use Tax Agreement (SSUTA). Lastly, the uniform system will forbid states from applying the Wayfair decision retroactively

CMS physics technical design report : Addendum on high density QCD with heavy ions

Peer reviewe

MAIN MYTHS RELATED TO THE LAKE VAN BASIN (PRELIMINARY ATTEMPT OF CLASSIFICATION AND TYPOLOGICAL DIFFERENTIATION OF MYTHOLOGICAL NARRATIVES)

As known, geographical environment, climatic conditions stipulate any region’s population’s culture and mythological imagination to a significant extent. A great deal of myths, legends, beliefs, most of which probably originated in Hittite, Urartian, Early Armenian periods mostly survived to the twentieth century. Many researchers, including us, have discussed this mythological heritage on different occasions and from various perspectives; however, we believe that it’s necessary to make a systematization of the region’s mythological material per mythological narratives which may contribute to more comprehensive understanding of the Lake Van basin’s inhabitants’ mythological thinking and world view. The preliminary study leading to the systematization of the material shows that the following mythological narratives can be singled out

Taxation in the Cyber Age: The Future of Wayfair

This Comment aims to act as a guiding source for potential issues that will arise from South Dakota v. Wayfair, which was decided in August 2018. The Wayfair decision changed the long-held requirement that states can only collect sales taxes from sellers that have a physical presence within the state. Under Complete Auto Transit, Inc. v. Brady, the Supreme Court put forth a test that states must meet if they wish to collect a sales tax from sellers. One of the prongs of this test allows a state to collect a sales tax from a seller if the seller has created a substantial nexus within the state. Under Quill Corp. v. North Dakota, a substantial nexus was defined as a physical presence. This physical presence requirement meant out-of-state sellers, such as online retailers, were not required to pay a sales tax to states where they sold their products, since these sellers did not have a physical presence within the state. For years, states attempted to circumvent the physical presence requirement under Quill but were unable to do so successfully. In August 2018, the Supreme Court in South Dakota v. Wayfair held that a seller does not need a physical presence within a state in order for a state to require the seller to pay a sales tax. The Court considered three factors: (1) South Dakota’s substantial nexus requirement, which stated an out-of-state seller creates a nexus with South Dakota if they have made at least $100,000 in sales or 200 transactions with consumers in South Dakota; (2) South Dakota is part of the Streamlined Sales and Use Tax Agreement (SSUTA), which streamlines the process of sales tax collection; and (3) the Court’s decision would not apply retroactively to past transactions. The Court’s opinion applied specifically to the laws in place in South Dakota. Since the opinion in Wayfair was specific to South Dakota, states started enacting their own legislation similar to South Dakota’s so that they can start charging a sales tax on out-of-state sellers as well. Congress can remain silent on the issue in order to allow the states to continue to act as they deem fit. Alternatively, since each state has set its own requirements, Congress can step in and set a uniform system of requirements for states to meet in order to collect sales taxes. Congress has the constitutional authority to act under the Commerce Clause to create a uniform system of taxation. A uniform system will provide states and sellers with guidance on how to proceed in light of the Wayfair decision. This Comment argues that Congress should enact a statute to create a uniform system of taxation. The uniform system will include a definition of what constitutes a good (products purchased from online retailers) and what constitutes a service (online streaming services). Additionally, the uniform system will create a minimum substantial nexus requirement, preferably by adopting the requirement that South Dakota has in place. The uniform system will also require states who wish to collect a sales tax from online sales to be members of the Streamlined Sales and Use Tax Agreement (SSUTA). Lastly, the uniform system will forbid states from applying the Wayfair decision retroactively

CMS physics technical design report, volume II: Physics performance

CMS is a general purpose experiment, designed to study the physics of pp collisions at 14 TeV at the Large Hadron Collider (LHC). It currently involves more than 2000 physicists from more than 150 institutes and 37 countries. The LHC will provide extraordinary opportunities for particle physics based on its unprecedented collision energy and luminosity when it begins operation in 2007. The principal aim of this report is to present the strategy of CMS to explore the rich physics programme offered by the LHC. This volume demonstrates the physics capability of the CMS experiment. The prime goals of CMS are to explore physics at the TeV scale and to study the mechanism of electroweak symmetry breaking - through the discovery of the Higgs particle or otherwise. To carry out this task, CMS must be prepared to search for new particles, such as the Higgs boson or supersymmetric partners of the Standard Model particles, from the start-up of the LHC since new physics at the TeV scale may manifest itself with modest data samples of the order of a few fb-1 or less. The analysis tools that have been developed are applied to study in great detail and with all the methodology of performing an analysis on CMS data specific benchmark processes upon which to gauge the performance of CMS. These processes cover several Higgs boson decay channels, the production and decay of new particles such as Z′ and supersymmetric particles, Bs production and processes in heavy ion collisions. The simulation of these benchmark processes includes subtle effects such as possible detector miscalibration and misalignment. Besides these benchmark processes, the physics reach of CMS is studied for a large number of signatures arising in the Standard Model and also in theories beyond the Standard Model for integrated luminosities ranging from 1 fb-1 to 30 fb-1. The Standard Model processes include QCD, B-physics, diffraction, detailed studies of the top quark properties, and electroweak physics topics such as the W and Z0 boson properties. The production and decay of the Higgs particle is studied for many observable decays, and the precision with which the Higgs boson properties can be derived is determined. About ten different supersymmetry benchmark points are analysed using full simulation. The CMS discovery reach is evaluated in the SUSY parameter space covering a large variety of decay signatures. Furthermore, the discovery reach for a plethora of alternative models for new physics is explored, notably extra dimensions, new vector boson high mass states, little Higgs models, technicolour and others. Methods to discriminate between models have been investigated. This report is organized as follows. Chapter 1, the Introduction, describes the context of this document. Chapters 2-6 describe examples of full analyses, with photons, electrons, muons, jets, missing E T, B-mesons and τ's, and for quarkonia in heavy ion collisions. Chapters 7-15 describe the physics reach for Standard Model processes, Higgs discovery and searches for new physics beyond the Standard Model. © 2007 IOP Publishing Ltd

CMS physics technical design report, volume II: Physics performance

CMS is a general purpose experiment, designed to study the physics of pp collisions at 14 TeV at the Large Hadron Collider ( LHC). It currently involves more than 2000 physicists from more than 150 institutes and 37 countries. The LHC will provide extraordinary opportunities for particle physics based on its unprecedented collision energy and luminosity when it begins operation in 2007. The principal aim of this report is to present the strategy of CMS to explore the rich physics programme offered by the LHC. This volume demonstrates the physics capability of the CMS experiment. The prime goals of CMS are to explore physics at the TeV scale and to study the mechanism of electroweak symmetry breaking - through the discovery of the Higgs particle or otherwise. To carry out this task, CMS must be prepared to search for new particles, such as the Higgs boson or supersymmetric partners of the Standard Model particles, from the start- up of the LHC since new physics at the TeV scale may manifest itself with modest data samples of the order of a few fb(-1) or less. The analysis tools that have been developed are applied to study in great detail and with all the methodology of performing an analysis on CMS data specific benchmark processes upon which to gauge the performance of CMS. These processes cover several Higgs boson decay channels, the production and decay of new particles such as Z' and supersymmetric particles, B-s production and processes in heavy ion collisions. The simulation of these benchmark processes includes subtle effects such as possible detector miscalibration and misalignment. Besides these benchmark processes, the physics reach of CMS is studied for a large number of signatures arising in the Standard Model and also in theories beyond the Standard Model for integrated luminosities ranging from 1 fb(-1) to 30 fb(-1). The Standard Model processes include QCD, B-physics, diffraction, detailed studies of the top quark properties, and electroweak physics topics such as the W and Z(0) boson properties. The production and decay of the Higgs particle is studied for many observable decays, and the precision with which the Higgs boson properties can be derived is determined. About ten different supersymmetry benchmark points are analysed using full simulation. The CMS discovery reach is evaluated in the SUSY parameter space covering a large variety of decay signatures. Furthermore, the discovery reach for a plethora of alternative models for new physics is explored, notably extra dimensions, new vector boson high mass states, little Higgs models, technicolour and others. Methods to discriminate between models have been investigated. This report is organized as follows. Chapter 1, the Introduction, describes the context of this document. Chapters 2-6 describe examples of full analyses, with photons, electrons, muons, jets, missing E-T, B-mesons and tau's, and for quarkonia in heavy ion collisions. Chapters 7-15 describe the physics reach for Standard Model processes, Higgs discovery and searches for new physics beyond the Standard Model