NCSL Task Force Sour on Goodlatte Proposal, Pushes States to Act on Their Own


Stephen Kranz spoke at a National Conference of State Legislatures meeting regarding “The Seven Deadly Sins of Origin Sourcing.” Mr. Kranz illustrated the current potential for tax avoidance schemes by explaining how he could “set up shop immediately to help online retailers manipulate their location so they did not have to collect online tax. I could set up a corporation in Delaware 10 minutes from now and put one person into it. . . . I could use that entity as a seller of record, and [the retailer] wouldn’t actually have to move his business.”