Book Description
Distributed to some depository libraries in microfiche.
Author : United States. Congress. House. Committee on Small Business. Subcommittee on Procurement, Taxation, and Tourism
Publisher :
Page : 162 pages
File Size : 25,12 MB
Release : 1995
Category : Business & Economics
ISBN :
Distributed to some depository libraries in microfiche.
Author : Alan D. Viard
Publisher :
Page : 11 pages
File Size : 35,44 MB
Release : 2013
Category :
ISBN :
The collection of use tax on interstate mail-order and Internet sales is a long-standing tax policy issue. Purchasers rarely pay use tax, and current constitutional doctrine prevents a state from requiring use tax collection by sellers without a physical presence in the state. In the last few years, some states have adopted laws that aggressively test the constitutional restrictions, and support has increased for proposed federal legislation to ease those restrictions. In this article, I argue that the time has come for Congress to authorize states to require use tax collection by out-of-state sellers.
Author : United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures
Publisher :
Page : 270 pages
File Size : 28,75 MB
Release : 1988
Category : Retail trade
ISBN :
Author : United States. Congress. House. Committee on the Judiciary
Publisher :
Page : 814 pages
File Size : 35,31 MB
Release : 1962
Category : Interstate commerce
ISBN :
Author : United States. Congress. House. Committee on the Judiciary. Subcommittee on Monopolies and Commercial Law
Publisher :
Page : 872 pages
File Size : 21,38 MB
Release : 1989
Category : Retail trade
ISBN :
Author : United States. Congress. House. Committee on Interstate and Foreign Commerce
Publisher :
Page : 128 pages
File Size : 11,80 MB
Release : 1934
Category : Interstate commerce
ISBN :
Considers legislation to permit states to levy nondiscriminatory taxes upon sales in interstate commerce.
Author : United States. Congress. Senate. Committee on Small Business
Publisher :
Page : 202 pages
File Size : 39,19 MB
Release : 1994
Category : Business & Economics
ISBN :
Author : U. S. Committee on Small Business
Publisher : Forgotten Books
Page : 162 pages
File Size : 34,32 MB
Release : 2017-01-14
Category : Reference
ISBN : 9780243025572
Excerpt from Interstate Sales Tax Collection: Hearing Before the Subcommittee on Procurement, Taxation, and Tourism of the Committee on Small Business, House of Representatives, One Hundred Third Congress, Second Session, Washington, DC, September 27, 1994 The subcommittee enters this hearing with an open mind but aware of a number of concerns that have been raised by the small business community in a number of areas. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author : United States. Congress. House. Committee on the Judiciary. Subcommittee on Commercial and Administrative Law
Publisher :
Page : 210 pages
File Size : 48,28 MB
Release : 2003
Category : Business & Economics
ISBN :
Author : Steven Maguire
Publisher : DIANE Publishing
Page : 19 pages
File Size : 17,47 MB
Release : 2011
Category : Business & Economics
ISBN : 1437988105
The 2011 co-called e-commerce volume at approx. $3.5 trillion. The volume of e-commerce is expected to increase and state and local governments are concerned because collection of sales tax on these transactions is difficut to enforce. Under current law, states cannot reach beyond their borders and compel out-of-state Internet vendors (those without nexus in the buyer¿s state) to collect the use tax owed by state residents and businesses. The Supreme Court ruled that requiring remote vendors to collect the use tax would pose an undue burden on interstate commerce. Estimates put this lost tax revenue at approx. $8.6 billion. This report discusses the Streamlined Sales and use Tax Agree. and related economic issues. Illus. This is a print on demand report.