Interstate Sales Tax Collection
Interstate Sales Tax Collection

Author: United States. Congress. House. Committee on Small Business. Subcommittee on Procurement, Taxation, and Tourism

Publisher:

Published: 1995

Total Pages: 162

ISBN-13:

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Distributed to some depository libraries in microfiche.

Use Tax Collection on Interstate Sales
Use Tax Collection on Interstate Sales

Author: Alan D. Viard

Publisher:

Published: 2013

Total Pages: 11

ISBN-13:

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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.

Interstate Sales Tax
Interstate Sales Tax

Author: United States. Congress. House. Committee on Interstate and Foreign Commerce

Publisher:

Published: 1934

Total Pages: 128

ISBN-13:

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Considers legislation to permit states to levy nondiscriminatory taxes upon sales in interstate commerce.

Interstate Sales Tax Collection
Interstate Sales Tax Collection

Author: U. S. Committee on Small Business

Publisher: Forgotten Books

Published: 2017-01-14

Total Pages: 162

ISBN-13: 9780243025572

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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.