State and Local Taxes and the Streamlined Sales and Use Tax Agreement
Author: Steven Maguire
Publisher:
Published: 2008
Total Pages: 15
ISBN-13:
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Author: Steven Maguire
Publisher:
Published: 2008
Total Pages: 15
ISBN-13:
DOWNLOAD EBOOKAuthor: Steven Maguire
Publisher: DIANE Publishing
Published: 2011
Total Pages: 19
ISBN-13: 1437988105
DOWNLOAD EBOOKThe 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.
Author: United States. Congress. House. Committee on the Judiciary. Subcommittee on Commercial and Administrative Law
Publisher:
Published: 2003
Total Pages: 196
ISBN-13:
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Publisher:
Published: 2006
Total Pages: 0
ISBN-13:
DOWNLOAD EBOOKSales taxes are an important source of revenue for most states. The expansion of Internet commerce, where vendors and customers are often in different states, has eroded part of that revenue stream. As a result of U.S. Supreme Court decisions, states are prevented from requiring remote (out-of-state) vendors to collect sales taxes. The Court noted that it would be too burdensome on interstate commerce for remote vendors to comply with each state's unique tax code. For this reason, several states are participating in an initiative to simplify and coordinate their tax codes -- called the Streamlined Sales and Use Tax Agreement (SSUTA). The member states hope that Congress could be persuaded to allow them to require out-of-state vendors to collect taxes from customers in SSUTA member states. In the 109th Congress, two bills, S. 2152 (Enzi) and S. 2153 (Dorgan), have been introduced that would allow states that have adopted the SSUTA to compel out-of-state vendors to collect sales and use taxes. This report will be updated as legislative events warrant. Cameron Ackroyd, an intern in the Government and Finance Division of CRS, contributed to this report.
Author:
Publisher:
Published: 2011-06
Total Pages: 72
ISBN-13:
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Publisher:
Published: 2006
Total Pages: 86
ISBN-13:
DOWNLOAD EBOOKAuthor: United States. Bureau of the Census
Publisher:
Published: 1977
Total Pages: 44
ISBN-13:
DOWNLOAD EBOOKAuthor: Daniel Davis
Publisher: CCH
Published: 2008-09
Total Pages: 720
ISBN-13: 9780808091912
DOWNLOAD EBOOKMultistate Guide to Sales and Use Taxation: Construction provides guidance to construction contractors for dealing with the difficult sales and use tax issues inherent in their businesses, particularly if they operate in several states. In addition to the usual problems in complying with different bodies of law, administering a hodge-podge of state and local tax rates, and dealing with a variety of tax agency audit programs, the contract process and insufficient recordkeeping further complicate an already complicated task.
Author: CCH Tax Law Editors
Publisher: CCH
Published: 2008-05
Total Pages: 1612
ISBN-13: 9780808018544
DOWNLOAD EBOOKCCH's U.S. Master Sales and Use Tax Guide is a quick-answer resource for professionals who work with multiple state tax jurisdictions. This CCH Master Guide serves as a handy desktop reference containing succinct explanations and quick-glance charts detailing common sales and use tax issues for all states and the District of Columbia. It provides easy-to-read multistate overviews of sales taxes and describes for each state the basis, state and local tax rates, principal payment and return due dates, and countless other key facts and figures.
Author: Kansas. Department of Revenue
Publisher:
Published: 2017
Total Pages: 5
ISBN-13:
DOWNLOAD EBOOKThe Streamlined Sales and Use Tax Agreement is the result of the cooperative effort of 44 states, the District of Columbia, local governments and the business community to simplify sales and use tax collection and administration by retailers and states.