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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: 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
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
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
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
State Revenue from Estate, Inheritance, and Gift Taxes

State Revenue from Estate, Inheritance, and Gift Taxes

Date: July 6, 2001
Creator: Maguire, Steven
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Federalism and the Constitution: Limits on Congressional Power

Federalism and the Constitution: Limits on Congressional Power

Date: March 21, 2001
Creator: Thomas, Kenneth R
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The State Children's Health Insurance Program: Eligibility, Enrollment, and Program Funding

The State Children's Health Insurance Program: Eligibility, Enrollment, and Program Funding

Date: March 21, 2001
Creator: Baumrucker, Evelyne P
Description: None
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