ABSTRACT
Washington, D.C. is one of them, in that the District explicitly names “canned and custom software” in its edict so that means game developers are definitely impacted. The only federal law that applies is the Dormant Commerce Clause from Article I of the Constitution: it means that no state may pass laws that discriminates against, or places an undue burden upon, interstate or international commerce. Since the first edition of this book was published, a landmark sales tax case was overturned and the new law of the land is the outcome of the Wayfair sales tax case that escalated to the Supreme Court. Wayfair has removed many of the “Wild West” elements of Internet sales now that e-commerce basically runs the planet. The state, county, and city where you incorporated and operate count. The case escalated to the Supreme Court because Complete Auto felt it was unconstitutional taxation of interstate business that violated the Commerce Clause.
