Congressional Research Service Reports - 31 Matching Results

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Internet Commerce and State Sales and Use Taxes

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 d… more
Date: January 18, 2002
Creator: Maguire, Steven
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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ERISA's Impact on Medical Malpractice and Negligence Claims Against Managed Care Plans

Description: This report will examine the preemption provisions of ERISA, the U.S. Supreme Court’s interpretation of these provisions, selected cases applying ERISA to state medical malpractice and negligence claims, and the congressional response to the issue.
Date: June 27, 2002
Creator: Welborn, Angie A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Internet Commerce and State Sales and Use Taxes

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 c… more
Date: January 18, 2002
Creator: Maguire, Steven
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Internet Commerce and State Sales and Use Taxes

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 d… more
Date: January 18, 2002
Creator: Maguire, Steven
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

First Responder Initiative: Policy Issues and Options

Description: Following the terrorist attacks of September 2001, Congress has given considerable attention to the role of first responders in the nation’s homeland security efforts. This report discusses the “First Responder Initiative”, a recent proposal by the Bush Administration to help state and local first responders prepare for possible terrorist attacks.
Date: October 7, 2002
Creator: Canada, Ben
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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First Responder Initiative: Policy Issues and Options

Description: This report discusses the “First Responder Initiative,” a proposed block grant program to help state and local first responders prepare for possible terrorist attacks. Under the Administration proposal, the Federal Emergency Management Agency (FEMA) would administer the program, which, if approved, would provide $3.5 billion to states and localities.
Date: December 11, 2002
Creator: Canada, Ben
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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