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 Collection: Congressional Research Service Reports
State and Local Sales and Use Taxes and Internet Commerce

State and Local Sales and Use Taxes and Internet Commerce

Date: March 9, 2006
Creator: Maguire, Steven
Description: In theory, state sales and use taxes are based on the destination principle, which prescribes that taxes should be paid where the consumption takes place. States are concerned because they anticipate gradually losing more tax revenue as the growth of Internet commerce allows more residents to buy products from vendors located out-of-state and evade use taxes. The size of the revenue loss from Internet commerce and subsequent tax evasion is uncertain. Congress is involved in this issue because commerce conducted by parties in different states over the Internet falls under the Commerce Clause of the Constitution. The degree of congressional involvement is an open question.
Contributing Partner: UNT Libraries Government Documents Department
State and Local Sales and Use Taxes and Internet Commerce

State and Local Sales and Use Taxes and Internet Commerce

Date: March 9, 2006
Creator: Maguire, Steven
Description: None
Contributing Partner: UNT Libraries Government Documents Department
State and Local Sales Tax Deductibility:  Legislation in the 108th Congress

State and Local Sales Tax Deductibility: Legislation in the 108th Congress

Date: October 28, 2004
Creator: Jackson, Pamela J & Maguire, Steven
Description: None
Contributing Partner: UNT Libraries Government Documents Department
State and Local "Sanctuary" Policies Limiting Participation in Immigration Enforcement

State and Local "Sanctuary" Policies Limiting Participation in Immigration Enforcement

Date: March 28, 2014
Creator: Garcia, Michael John & Manuel, Kate M.
Description: This report discusses legal issues related to state and local measures that limit law enforcement cooperation with federal immigration authorities. It includes legal background and select limitations on immigration enforcement including traditional "sanctuary" policies, declining to honor immigration detainers, shielding juveniles from federal detection, and modifying criminal sentences to avoid immigration consequences.
Contributing Partner: UNT Libraries Government Documents Department
State-by-State Comparison of Selected Electricity Restructuring Provisions

State-by-State Comparison of Selected Electricity Restructuring Provisions

Date: January 13, 2000
Creator: Abel, Amy & Shimabukuro, Jon O
Description: None
Contributing Partner: UNT Libraries Government Documents Department
State Challenges to Federal Enforcement of Immigration Law: Historical Precedents and Pending Litigation

State Challenges to Federal Enforcement of Immigration Law: Historical Precedents and Pending Litigation

Date: December 31, 2014
Creator: Manuel, Kate M.
Description: This report provides an overview of prior and pending challenges by states to federal officials' alleged failure to enforce the Immigration and Nationality Act (INA) or other provisions of immigration law. It begins by discussing the lawsuits filed by six states in the mid-1990s; Arizona's counterclaims to the federal government's suit to enjoin enforcement of S.B. 1070; and Mississippi's challenge to the Deferred Action for Childhood Arrivals (DACA) initiative. It then describes the challenge brought by over 20 states in 2014 to the recently announced expansion of DACA and the creation of a similar program for unlawfully present aliens whose children are U.S. citizens or lawful permanent resident aliens (LPRs). The report concludes by exploring how the pending litigation resembles, and differs from, the prior litigation.
Contributing Partner: UNT Libraries Government Documents Department
The State Children's Health Insurance Program: Guidance on Frequently Asked Questions

The State Children's Health Insurance Program: Guidance on Frequently Asked Questions

Date: March 20, 1998
Creator: Hearne, Jean P & Neisner, Jennifer A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
State Efforts to Deter Unauthorized Aliens: Legal Analysis of Arizona's S.B. 1070

State Efforts to Deter Unauthorized Aliens: Legal Analysis of Arizona's S.B. 1070

Date: September 14, 2010
Creator: Manuel, Kate M.; Garcia, Michael John & Eig, Larry M.
Description: On April 23, 2010, Arizona enacted S.B. 1070, which is designed to discourage and deter the entry or presence of aliens who lack lawful status under federal immigration law. This report discusses this piece of legislation and some of the notable preemption issues raised by its provisions. Where relevant, it examines the district court's ruling that the federal government is likely to succeed on the merits of its arguments that certain sections of S.B. 1070 are preempted by federal law. It also discusses other preemption issues potentially raised by S.B. 1070 or similar legislation, including some issues that were not expressly addressed by the district court in its preliminary ruling.
Contributing Partner: UNT Libraries Government Documents Department
State Efforts to Deter Unauthorized Aliens: Legal Analysis of Arizona's S.B. 1070

State Efforts to Deter Unauthorized Aliens: Legal Analysis of Arizona's S.B. 1070

Date: September 14, 2010
Creator: Manuel, Kate M.; Garcia, Michael John & Eig, Larry M.
Description: This report discusses S.B. 1070 and some of the notable preemption issues raised by some of its provisions. Where relevant, it examines the district court's ruling that the federal government is likely to succeed on the merits of its arguments that certain sections of S.B. 1070 are preempted by federal law. It also discusses other preemption issues potentially raised by S.B. 1070 or similar legislation, including some issues that were not expressly addressed by the district court in its preliminary ruling.
Contributing Partner: UNT Libraries Government Documents Department
State Efforts to Deter Unauthorized Aliens: Legal Analysis of Arizona's S.B. 1070

State Efforts to Deter Unauthorized Aliens: Legal Analysis of Arizona's S.B. 1070

Date: May 3, 2010
Creator: Garcia, Michael J.; Eig, Larry M. & Kim, Yule
Description: This report discusses the major provisions of S.B.1070, as modified by H.B. 2162, and the legal and constitutional considerations possibly implicated by their implementation. The report focuses primarily on those provisions that require state enforcement of federal immigration law and impose criminal penalties for immigration-related conduct, and discusses preemption issues that might be raised by these measures.
Contributing Partner: UNT Libraries Government Documents Department