| Description: | This report intends to clarify significant issues in the remote sales tax collection debate, beginning with a description of state and local sales and use taxes. Congress has a role in this issue because interstate commerce, in most cases, falls under the Commerce Clause of the Constitution. Congress will likely be asked to choose between taking either an active or passive role in the debate. In the 111th Congress, H.R. 5660 (former Representative Delahunt) would have granted SSUTA member states the authority to compel out-of- state vendors to collect sales and use taxes. |
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| Creator(s): | Maguire, Steven |
| Location(s): | United States |
| Creation Date: | June 7, 2011 |
| Partner(s): |
UNT Libraries Government Documents Department
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| Collection(s): |
Congressional Research Service Reports
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| Usage: |
Total Uses: 16
Past 30 days: 3
Yesterday: 0
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| Creator (Author): |
Maguire, Steven
Specialist in Public Finance |
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| Publisher Info: |
Publisher Name: Congressional Research Service, Library of Congress
Place of Publication: Washington D.C.
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| Original Creation Date: | June 7, 2011 | |
| Coverage: |
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| Description: | This report intends to clarify significant issues in the remote sales tax collection debate, beginning with a description of state and local sales and use taxes. Congress has a role in this issue because interstate commerce, in most cases, falls under the Commerce Clause of the Constitution. Congress will likely be asked to choose between taking either an active or passive role in the debate. In the 111th Congress, H.R. 5660 (former Representative Delahunt) would have granted SSUTA member states the authority to compel out-of- state vendors to collect sales and use taxes. |
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| Physical Description: |
19 pages. |
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| Partner: |
UNT Libraries Government Documents Department
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| Collection: |
Congressional Research Service Reports
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| Identifier: |
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| Resource Type: | Report | |
| Format: | Text | |
