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 Collection: Congressional Research Service Reports
Terrorism at Home and Abroad: Applicable Federal and State Criminal Laws

Terrorism at Home and Abroad: Applicable Federal and State Criminal Laws

Date: September 24, 2001
Creator: Doyle, Charles
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Terrorism Abroad: A Quick Look at Applicable Federal and State Laws

Terrorism Abroad: A Quick Look at Applicable Federal and State Laws

Date: October 3, 2001
Creator: Doyle, Charles
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Terrorism at Home: A Quick Look at Applicable Federal and State Criminal Laws

Terrorism at Home: A Quick Look at Applicable Federal and State Criminal Laws

Date: October 3, 2001
Creator: Doyle, Charles
Description: None
Contributing Partner: UNT Libraries Government Documents Department
TANF Sanctions - Brief Summary

TANF Sanctions - Brief Summary

Date: November 19, 2001
Creator: Burke, Vee & Falk, Gene
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Internet Commerce and State Sales and Use Taxes

Internet Commerce and State Sales and Use Taxes

Date: January 18, 2002
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
Internet Commerce and State Sales and Use Taxes

Internet Commerce and State Sales and Use Taxes

Date: January 18, 2002
Creator: Maguire, Steven
Description: State governments rely on sales and use taxes for approximately one-third (32.3%) of their total tax revenue – or approximately $174 billion in FY2000. Local governments derived 16.4% of their tax revenue or $51.6 billion from local sales and use taxes in FY1999. 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 vendors if they do 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. Congress can either take an active or ...
Contributing Partner: UNT Libraries Government Documents Department
Internet Commerce and State Sales and Use Taxes

Internet Commerce and State Sales and Use Taxes

Date: January 18, 2002
Creator: Maguire, Steven
Description: State governments rely on sales and use taxes for approximately one-third (32.3%) of their total tax revenue – or approximately $174 billion in FY2000. Local governments derived 16.4% of their tax revenue or $51.6 billion from local sales and use taxes in FY1999. 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 vendors if they do 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. Congress can either take an active or ...
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
Optional Federal Chartering for Insurers: Major Interest Groups

Optional Federal Chartering for Insurers: Major Interest Groups

Date: March 18, 2002
Creator: Woodall, S. Roy, Jr
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: March 28, 2002
Creator: Canada, Ben
Description: None
Contributing Partner: UNT Libraries Government Documents Department