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 Country: United States
 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
Industrial Competitiveness and Technological Advancement: Debate Over Government Policy

Industrial Competitiveness and Technological Advancement: Debate Over Government Policy

Date: January 27, 2003
Creator: Schacht, Wendy H.
Description: This report discusses the ongoing congressional interest in the pace of U.S. technological advancement due to its influence on U.S. economic growth, productivity, and international competitiveness. Because technology can contribute to economic growth and productivity increases, congressional interest has focused on how to augment private-sector technological development. Legislative activity over the past decade has created a policy for technology development, albeit an ad hoc one. Because of the lack of consensus on the scope and direction of a national policy, Congress has taken an incremental approach aimed at creating new mechanisms to facilitate technological advancement in particular areas and making changes and improvements as necessary.
Contributing Partner: UNT Libraries Government Documents Department
The National Institute of Standards and Technology: An Overview

The National Institute of Standards and Technology: An Overview

Date: March 17, 2003
Creator: Schacht, Wendy H
Description: This report discusses the National Institute of Standards and Technology (NIST) that has a mandate to increase the competitiveness of U.S. companies. NIST research also provides the measurement, calibration, and quality assurance techniques that underpin U.S. commerce.
Contributing Partner: UNT Libraries Government Documents Department
Industrial Competitiveness and Technological Advancement: Debate Over Government Policy

Industrial Competitiveness and Technological Advancement: Debate Over Government Policy

Date: May 8, 2003
Creator: Schacht, Wendy H.
Description: This report discusses the ongoing congressional interest in the pace of U.S. technological advancement due to its influence on U.S. economic growth, productivity, and international competitiveness. Because technology can contribute to economic growth and productivity increases, congressional interest has focused on how to augment private-sector technological development. Legislative activity over the past decade has created a policy for technology development, albeit an ad hoc one. Because of the lack of consensus on the scope and direction of a national policy, Congress has taken an incremental approach aimed at creating new mechanisms to facilitate technological advancement in particular areas and making changes and improvements as necessary.
Contributing Partner: UNT Libraries Government Documents Department
The Advanced Technology Program

The Advanced Technology Program

Date: July 25, 2003
Creator: Schacht, Wendy H.
Description: This report discuses the Advanced Technology Program (ATP) that was created by P.L. 100-418, the Omnibus Trade and Competitiveness Act of 1988, to encourage public-private cooperation in the development of pre-competitive technologies with broad application across industries
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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
Federal Voluntary Voting System Guidelines: Summary and Analysis of Issues

Federal Voluntary Voting System Guidelines: Summary and Analysis of Issues

Date: November 9, 2005
Creator: Fischer, Eric A
Description: This report begins with a discussion of the historical context of the VVSG, followed by a summary of the guidelines and a discussion of each of the issues identified above. However, there are many specific issues, such as whether wireless communications should be permitted, that are not covered here. The report also briefly summarizes relevant legislative proposals in the 109th Congress
Contributing Partner: UNT Libraries Government Documents Department
High Performance Computers and Export Control Policy: Issues for Congress

High Performance Computers and Export Control Policy: Issues for Congress

Date: January 25, 2006
Creator: McLoughlin, Glenn J. & Fergusson, Ian F
Description: Congress has a strong interest in export control policy with regard to technologies that may have both commercial and military applications outside of the United States. Through its constitutionally delegated authority to regulate foreign commerce, Congress has the authority to control exports for national security or foreign policy purposes. This report examines congressional interest in the exportation of High Performance Computers, which are either single computing machines (usually called supercomputers) or a cluster of easily available, high-end workstations or personal computers.
Contributing Partner: UNT Libraries Government Documents Department
Internet Taxation: Issues and Legislation in the 109th Congress

Internet Taxation: Issues and Legislation in the 109th Congress

Date: February 2, 2006
Creator: Maguire, Steven & Noto, Nonna A
Description: This report discusses issues of state and local taxation of Internet transactions because commerce conducted by parties in different states over the Internet.
Contributing Partner: UNT Libraries Government Documents Department
The National Institute of Standards and Technology: An Overview

The National Institute of Standards and Technology: An Overview

Date: February 13, 2006
Creator: Schacht, Wendy H
Description: This report discusses the National Institute of Standards and Technology (NIST) that has a mandate to increase the competitiveness of U.S. companies. NIST research also provides the measurement, calibration, and quality assurance techniques that underpin U.S. commerce.
Contributing Partner: UNT Libraries Government Documents Department