Gardere Partner Peter Vogel Comments on e-Commerce Taxation


In a recent issue of eCommerce Times, Gardere Partner Peter Vogel provided comments on new California legislation requiring Internet retailers to collect sales tax.

"Where you get into problems is it's tremendously difficult to say where the transaction takes place," Mr. Vogel said. "I'm sitting in New Mexico and I buy a book from Amazon, which is in Washington State and the book ships from Kansas. Where is the taxable event? In the past, with mail order, the rule was if the company did not have a presence in your state, they didn't charge tax."

The complete article can be found here.

The publications contained in this site do not constitute legal advice. Legal advice can only be given with knowledge of the client's specific facts. By putting these publications on our website we do not intend to create a lawyer-client relationship with the user. Materials may not reflect the most current legal developments, verdicts or settlements. This information should in no way be taken as an indication of future results.

Search Tips:

You may use the wildcard symbol (*) as a root expander.  A search for "anti*" will find not only "anti", but also "anti-trust", "antique", etc.

Entering two terms together in a search field will behave as though an "OR" is being used.  For example, entering "Antique Motorcars" as a Client Name search will find results with either word in the Client Name.


AND and OR may be used in a search.  Note: they must be capitalized, e.g., "Project AND Finance." 

The + and - sign operators may be used.  The + sign indicates that the term immediately following is required, while the - sign indicates to omit results that contain that term. E.g., "+real -estate" says results must have "real" but not "estate".

To perform an exact phrase search, surround your search phrase with quotation marks.  For example, "Project Finance".

Searches are not case sensitive.

back to top