Abstract
The 2008 recession and tepid recovery have exacerbated the financial troubles of state governments. In seeking additional revenues, states have not only been litigating but have also been enacting legislation requiring online vendors to collect and pay taxes on e-commerce sales. Amazon.com, the primary target of these state initiatives, has taken a surprising reversal. This article addresses the constitutional origins of the dispute, governmental responses, and the possible end to the ongoing taxation battle between states and remote vendors.