Eisenstein and Bertoni Grab Cover of State Tax News On Constitutional Sourcing Limits For IT Services

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Eisenstein and Bertoni Grab Cover of State Tax News On Constitutional Sourcing Limits For IT Services


Martin Eisenstein and David Bertoni appear on the cover of the latest issue of State Tax Notes with the firm’s latest column on tax issues affecting companies engaged in electronic commerce.   Their article, entitled “Here, There, and Everywhere:  Constitutional Limits on IT Sourcing,” argues that the Commerce Clause and the Due Process Clause of the U.S. Constitution establish very real limits on the power of states to source IT services to their geographic limits.  Indeed, the application of these constitutional limits, the authors explain, is the only way to bring order to the chaotic, unpredictable, and often contradictory sourcing approaches that sellers of IT services face in state and local jurisdictions across the United States.

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