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

Internet Commerce and State Sales and Use Taxes

Date: March 31, 2004
Creator: Maguire, Steven
Description: State governments rely on sales and use taxes for approximately one-third (33.6%) of their total tax revenue - or approximately $179 billion in FY2002 .' Local governments derived 12.4% of their tax revenue or $44 .1 billion from local sales and use taxes in FY20012 Both state and local sales taxes are collected by vendors at the time of transaction and are levied at a percentage of a product's retail price. Alternatively, use taxes are not collected by the vendor if the vendor does not have nexus (loosely defined as a physical presence) in the consumer's state . Consumers are required to remit use taxes to their taxing jurisdiction . However, compliance with this requirement is quite low. Because of the low compliance, many observers suggest that the expansion of the internet as a means of transacting business across state lines, both from business to consumer (B to C) and from business to business (B to B), threatens to diminish the ability of state and local governments to collect sales and use taxes . Congress has a role in this issue because commerce between parties in different states conducted over the Internet falls under the Commerce Clause of the Constitution.' ...
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
Child Welfare Waiver Demonstrations

Child Welfare Waiver Demonstrations

Date: June 16, 2003
Creator: Shuman, Matthew
Description: This report provides background information on the child welfare waivers and a description of the progress states have made on these demonstration projects. Waiver projects must be cost neutral to the federal government; may be conducted for no longer than 5 years (though HHS may grant an extension of up to 5 years); and must include an evaluation comparing the existing state program to the waiver project.
Contributing Partner: UNT Libraries Government Documents Department
Journalists' Privilege to Withhold Information in Judicial and Other Proceedings: State Shield Statutes

Journalists' Privilege to Withhold Information in Judicial and Other Proceedings: State Shield Statutes

Date: March 8, 2005
Creator: Lening, Carey & Cohen, Henry
Description: This report briefly provides an overview of general trends among the states individual statutes.
Contributing Partner: UNT Libraries Government Documents Department
Crime Control: The Federal Response

Crime Control: The Federal Response

Date: July 1, 2002
Creator: O'Bryant, JoAnne & Seghetti, Lisa M
Description: Under the federal system in the United States, the states and localities traditionally have held the major responsibility for prevention and control of crime and maintenance of order. For most of the Republic’s history, “police powers” in the broad sense were reserved to the states under the Tenth Amendment to the Constitution. Many still hold that view, but others see a string of court decisions in recent decades as providing the basis for a far more active federal role. Several bills are discussed in this report that address issues related to crime, juvenile justice, and school violence.
Contributing Partner: UNT Libraries Government Documents Department
Crime Control: The Federal Response

Crime Control: The Federal Response

Date: September 12, 2002
Creator: O'Bryant, JoAnne & Seghetti, Lisa M
Description: Under the federal system in the United States, the states and localities traditionally have held the major responsibility for prevention and control of crime and maintenance of order. For most of the Republic’s history, “police powers” in the broad sense were reserved to the states under the Tenth Amendment to the Constitution. Many still hold that view, but others see a string of court decisions in recent decades as providing the basis for a far more active federal role. Several bills are discussed in this report that address issues related to crime, juvenile justice, and Congress’ evolving role in crime legislation.
Contributing Partner: UNT Libraries Government Documents Department
Crime Control: The Federal Response

Crime Control: The Federal Response

Date: September 26, 2002
Creator: O'Bryant, JoAnne & Seghetti, Lisa M
Description: Under the federal system in the United States, the states and localities traditionally have held the major responsibility for prevention and control of crime and maintenance of order. For most of the Republic’s history, “police powers” in the broad sense were reserved to the states under the Tenth Amendment to the Constitution. Many still hold that view, but others see a string of court decisions in recent decades as providing the basis for a far more active federal role. Several bills are discussed in this report that address issues related to crime, juvenile justice, and Congress’ evolving role in crime legislation.
Contributing Partner: UNT Libraries Government Documents Department
Crime Control: The Federal Response

Crime Control: The Federal Response

Date: January 25, 2003
Creator: O'Bryant, JoAnne
Description: Under the federal system in the United States, the states and localities traditionally have held the major responsibility for prevention and control of crime and maintenance of order. For most of the Republic’s history, “police powers” in the broad sense were reserved to the states under the Tenth Amendment to the Constitution. Many still hold that view, but others see a string of court decisions in recent decades as providing the basis for a far more active federal role. Several bills are discussed in this report that address issues related to crime, juvenile justice, and Congress’ evolving role in crime legislation.
Contributing Partner: UNT Libraries Government Documents Department
Crime Control: The Federal Response

Crime Control: The Federal Response

Date: March 5, 2003
Creator: O'Bryant, JoAnne
Description: Under the federal system in the United States, the states and localities traditionally have held the major responsibility for prevention and control of crime and maintenance of order. For most of the Republic’s history, “police powers” in the broad sense were reserved to the states under the Tenth Amendment to the Constitution. Many still hold that view, but others see a string of court decisions in recent decades as providing the basis for a far more active federal role. Several bills are discussed in this report that address issues related to crime, juvenile justice, and Congress’ evolving role in crime legislation.
Contributing Partner: UNT Libraries Government Documents Department
Crime Control: The Federal Response

Crime Control: The Federal Response

Date: May 8, 2003
Creator: O'Bryant, JoAnne
Description: Under the federal system in the United States, the states and localities traditionally have held the major responsibility for prevention and control of crime and maintenance of order. For most of the Republic’s history, “police powers” in the broad sense were reserved to the states under the Tenth Amendment to the Constitution. Many still hold that view, but others see a string of court decisions in recent decades as providing the basis for a far more active federal role. Several bills are discussed in this report that address issues related to crime, juvenile justice, and Congress’ evolving role in crime legislation.
Contributing Partner: UNT Libraries Government Documents Department
Crime Control: The Federal Response

Crime Control: The Federal Response

Date: July 7, 2003
Creator: O'Bryant, JoAnne
Description: Under the federal system in the United States, the states and localities traditionally have held the major responsibility for prevention and control of crime and maintenance of order. For most of the Republic’s history, “police powers” in the broad sense were reserved to the states under the Tenth Amendment to the Constitution. Many still hold that view, but others see a string of court decisions in recent decades as providing the basis for a far more active federal role. Several bills are discussed in this report that address issues related to crime, juvenile justice, and Congress’ evolving role in crime legislation.
Contributing Partner: UNT Libraries Government Documents Department
Crime Control: The Federal Response

Crime Control: The Federal Response

Date: September 23, 2003
Creator: O'Bryant, JoAnne
Description: Under the federal system in the United States, the states and localities traditionally have held the major responsibility for prevention and control of crime and maintenance of order. For most of the Republic’s history, “police powers” in the broad sense were reserved to the states under the Tenth Amendment to the Constitution. Many still hold that view, but others see a string of court decisions in recent decades as providing the basis for a far more active federal role. Several bills are discussed in this report that address issues related to crime, juvenile justice, and Congress’ evolving role in crime legislation.
Contributing Partner: UNT Libraries Government Documents Department
Crime Control: The Federal Response

Crime Control: The Federal Response

Date: January 24, 2001
Creator: Teasley, David
Description: Under the federal system in the United States, the states and localities traditionally have held the major responsibility for prevention and control of crime and maintenance of order. For most of the Republic’s history, “police powers” in the broad sense were reserved to the states under the Tenth Amendment to the Constitution. Many still hold that view, but others see a string of court decisions in recent decades as providing the basis for a far more active federal role. Several bills are discussed in this report that address issues related to crime, juvenile justice, and school violence.
Contributing Partner: UNT Libraries Government Documents Department
State and Local Preparedness for Terrorism: Policy Issues and Options

State and Local Preparedness for Terrorism: Policy Issues and Options

Date: February 5, 2002
Creator: Canada, Ben
Description: None
Contributing Partner: UNT Libraries Government Documents Department
State and Local Preparedness for Terrorism: Policy Issues and Options

State and Local Preparedness for Terrorism: Policy Issues and Options

Date: July 26, 2002
Creator: Canada, Ben
Description: None
Contributing Partner: UNT Libraries Government Documents Department
State and Local Preparedness for Terrorism: Selected Policy Issues

State and Local Preparedness for Terrorism: Selected Policy Issues

Date: December 19, 2002
Creator: Canada, Ben
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Information Sharing for Homeland Security: A Brief Overview

Information Sharing for Homeland Security: A Brief Overview

Date: September 30, 2004
Creator: Relyea, Harold C & Seifert, Jeffrey W
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Information Sharing for Homeland Security: A Brief Overview

Information Sharing for Homeland Security: A Brief Overview

Date: January 10, 2005
Creator: Relyea, Harold C & Seifert, Jeffrey W
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Drunk Driving: Should Each State Be Required to Enact a 0.08 Blood Alcohol Concentration (BAC) Law?

Drunk Driving: Should Each State Be Required to Enact a 0.08 Blood Alcohol Concentration (BAC) Law?

Date: March 27, 1998
Creator: Rothberg, Paul F
Description: At the 0.08 BAC level of alcohol, braking, steering, lane changing, and judgment are degraded and the driving performance of virtually all drivers is substantially impaired. During the debate on reauthorization of the federal surface transportation programs, an amendment that would require each state either to enact a 0.08 BAC law or face the loss of a portion of its Federal Highway Trust Fund monies passed the Senate and will likely be considered in the House. This proposal raises questions about the effectiveness and impacts of a 0.08 BAC law, the rights of states versus the federal government, and alternative ways to encourage the states to adopt stronger impaired driving countermeasures.
Contributing Partner: UNT Libraries Government Documents Department
State Election Laws: Overview of Statutes Regarding Emergency Election Postponement Within the State

State Election Laws: Overview of Statutes Regarding Emergency Election Postponement Within the State

Date: September 22, 2004
Creator: Whitaker, L. Paige
Description: None
Contributing Partner: UNT Libraries Government Documents Department
National Tests: Administration Initiative

National Tests: Administration Initiative

Date: June 16, 1998
Creator: Riddle, Wayne C
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Electric Utility Restructuring: Overview of Basic Policy Questions

Electric Utility Restructuring: Overview of Basic Policy Questions

Date: January 7, 1999
Creator: Parker, Larry
Description: Proposals to increase competition in the electric utility industry involve segmenting electric functions (generation, transmission, distribution) that are currently integrated (or bundled) in most cases (both in terms of corporate and rate structures). This report identifies five basic issues this effort raises for the Congress to consider as the debate on restructuring proceeds.
Contributing Partner: UNT Libraries Government Documents Department
Electric Utility Restructuring: Overview of Basic Policy Questions

Electric Utility Restructuring: Overview of Basic Policy Questions

Date: January 28, 1997
Creator: Parker, Larry
Description: Proposals to increase competition in the electric utility industry involve segmenting electric functions (generation, transmission, distribution) that are currently integrated (or bundled) in most cases (both in terms of corporate and rate structures). This report identifies five basic issues this effort raises for the Congress to consider as the debate on restructuring proceeds.
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