Download or read book Limitations on States Jurisdiction to Impose Sales and Use Taxes written by Maryann B. Gall and published by . This book was released on 1994 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: ... addresses the constitutional restrictions that limit the states' ability to compel out-of-state sellers to collect use tax on mail order sales, as well as other issues concerning the taxation of mail order sellers and other out-of-state sellers.
Download or read book Constitutional Limitations on States Authority to Collect Sales Taxes in E commerce written by United States. Congress. House. Committee on the Judiciary and published by . This book was released on 2012 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book State Taxation written by Jerome R. Hellerstein and published by . This book was released on 1998 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Evolution of Due Process and State Tax Jurisdiction written by Michael T. Fatale and published by . This book was released on 2015 with total page 75 pages. Available in PDF, EPUB and Kindle. Book excerpt: This article examines the constitutional rules that determine the state corporate income or sales tax jurisdiction of a multistate business. It evaluates a historical trend in which the Due Process Clause has become more important in such cases relative to the Commerce Clause, and considers the reasons for, and implications of, this trend. The article probes the current due process standard to be applied in state tax jurisdiction cases. Several recent Supreme Court cases, including the Court's plurality decision in J. McIntyre Machinery v. Nicastro, 131 S. Ct. 2780 (2011), have considered the due process principles that determine adjudicative jurisdiction. This article examines these cases -- in particular McIntyre -- because the Court's adjudicative jurisdiction analysis is generally applied by analogy in state tax cases. The article evaluates the due process considerations that have been recently applied in state corporate income and sales tax jurisdiction cases. It also probes whether a recent Congressional Act and a proposed Congressional bill that are intended to confer state jurisdiction to impose an excise or use tax collection duty -- the Prevent All Cigarettes Trafficking (PACT) Act and the proposed Marketplace Fairness Act (MFA) - would pass muster under the Due Process Clause. The article concludes that the current focus on due process considerations in state tax jurisdiction cases is a favorable development. The due process emphasis on principles of fairness and notice better serves the important goals of state tax administration than the historic Commerce Clause analysis, which resulted in the imposition of arbitrary and economically questionable jurisdictional limitations.
Download or read book Limitations on States Jurisdiction to Impose Net Income Based Taxes written by Fred O. Marcus and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: ... is designed to guide practitioners in their quest to solve the enigma of state taxing jurisdiction. In addition to an analysis of the states' interpretations of Public Law 86-272, the portfolio discusses court decisions under both the Commerce and Due Process Clauses as they pertain to state taxing jurisdiction.
Download or read book Limitations on the States Jurisdiction to Impose Net Income Based Taxes written by Fred O. Marcus and published by . This book was released on 1994 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: ... is designed to guide practitioners in their quest to solve the enigma of state taxing jurisdiction. In addition to an analysis of the states' interpretations of Public Law 86-272, the portfolio discusses court decisions under both the Commerce and Due Process Clauses as they pertain to state taxing jurisdiction.
Download or read book Sales and Use Taxes written by United States. Congress. House. Committee on the Judiciary and published by . This book was released on 1962 with total page 804 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book NTC s Dictionary of Advertising written by Jack G. Wiechmann and published by Contemporary Books. This book was released on 1993 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: Include more than 5,000 definitions of advertising, marketing, and communications terms. This dictionary explains industry and trade acronyms and abbreviations. It is suitable for advertising, marketing, and media practitioners.
Download or read book Bank and Corporation Franchise Tax Act written by California and published by . This book was released on 1907 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Jurisdiction to Tax in the United States written by James Walter Martin and published by . This book was released on 1949 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Sales and Use Tax Information written by and published by . This book was released on 2011-06 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Constitutional Limitations on States Authority to Collect Sales Taxes in E Commerce written by United States. Congress and published by Createspace Independent Publishing Platform. This book was released on 2017-12-12 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: Constitutional limitations on states' authority to collect sales taxes in e-commerce : hearing before the Committee on the Judiciary, House of Representatives, One Hundred Twelfth Congress, first session, November 30, 2011.
Download or read book Federal Limitations on State and Local Taxation written by Paul James Hartman and published by . This book was released on 1981 with total page 926 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Home Rule in America written by Dale Krane and published by CQ Press. This book was released on 2001 with total page 524 pages. Available in PDF, EPUB and Kindle. Book excerpt: Home rule powers are essential parts of the American governing process, but they vary widely from state to state. This authoritative reference work examines the powers and functions of municipalities and counties that operate under home rule within each state. For example, the ability of a local municipality to raise taxes, annex land, or impose regulations is determined by their home rule powers from the states. This volume provides a reliable reference work for researchers and students - a single source that readers can trust for information about: The actions that local governments can - and cannot - pursue States where power is centralized at the capital and where it is not How home rule varies within each state by governmental function Trends in important issues such as taxes, land annexation, and citizen access. The editors organized the book in three parts: an overview of American home rule, including its history; a state-by-state description of home rule authority; and a comparative appendix that allows readers a quick reference source of powers by state. A scholar or governmental expert was selected in each state to prepare the state descriptions. Each chapter follows the same outline of content that allows easy comparison between states. In an era of power and responsibilities devolving from the national government to states and localities, the use of home rule powers has become increasingly important to the health of American government and federalism. Researchers and interested citizens will benefit from this comprehensive reference. Home Rule in America was directed by Dale Krane of the department of public administration, University of Nebraska, Omaha; Platon N. Rigos, department of government and international affairs, University of South Florida; and Melvin Hill, the Vinson Institute of Government, University of Georgia.
Download or read book A Good Tax written by Joan Youngman and published by . This book was released on 2016 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.
Download or read book State Tax Collections written by United States. Bureau of the Census and published by . This book was released on 1977 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Commercial Fertilizers written by California. Bureau of Chemistry and published by . This book was released on 1922 with total page 772 pages. Available in PDF, EPUB and Kindle. Book excerpt:
