Michael Payne

Third-year law student Michael J. Payne won The National Law Review Writing Contest with his article, “Selling the Main Street Fairness Act: A Viable Solution to the Internet Sales Tax Problem.”

In it, Payne, a Certified Public Accountant, calls the Act “the bandwagon heading toward uniformity and fairness in sales tax collection.” It would require online retailers to collect sales tax for all purchases.

The National Law Review is an online legal magazine with a free database of authoritative legal analysis written by lawyers around the country, available to consumers.

To read Payne’s article, click here.