Colorado’s law Amazon is constitutional, but will not raise significant revenue for Colorado’s treasury. Most prominently, Colorado’s Amazon law does not reach Amazon or Amazon’s sales to its Colorado customers. Only Congress can effectively address the problem at which the various...

The author says New York State's convenience of the employer rule is unconstitutional and that Congress should pass legislation barring states from taxing the income of nonresidents who work in their out-of-state homes for New York employers. Zelinsky criticizes a recent New York State...