Taxation of Internet Sales and Access: Legal Issues

Taxation of Internet Sales and Access: Legal Issues

Date: December 1, 2014
Creator: Lunder, Erika K.
Description: This report first looks at the Constitution's requirement of nexus, including an examination of whether recent state laws comply with the nexus standard and federal legislation that would affect the standard. It then looks at the scope of the Internet Tax Freedom Act (ITFA) moratorium on multiple or discriminatory taxes on electronic commerce and taxes on Internet access.
Contributing Partner: UNT Libraries Government Documents Department
Federal Taxation of Aliens Working in the United States

Federal Taxation of Aliens Working in the United States

Date: May 18, 2012
Creator: Lunder, Erika K.
Description: This report outlines issues regarding the taxation of aliens since several pieces of current legislation have been introduced that would impose restrictions for claiming child tax credits or for claiming credits and refunds. The report includes an overview of immigration status, resident or nonresident aliens, taxation of income for various classifications, and Social Security and medicare taxes.
Contributing Partner: UNT Libraries Government Documents Department
501(c)(3) Organizations: What Qualifies as "Educational"?

501(c)(3) Organizations: What Qualifies as "Educational"?

Date: August 21, 2012
Creator: Lunder, Erika K.
Description: Report that discusses the legal definition of the term "educational," as well as the constitutional implications of that definition.
Contributing Partner: UNT Libraries Government Documents Department
Political Ads: Issue Advocacy or Campaign Activity Under the Tax Code?

Political Ads: Issue Advocacy or Campaign Activity Under the Tax Code?

Date: August 29, 2012
Creator: Lunder, Erika K.
Description: Some tax-exempt organizations are legally allowed to engage in political campaign activity, and some are not. This report discusses which organization are/are not allowed to do so, and how they determine whether something is campaign activity.
Contributing Partner: UNT Libraries Government Documents Department
Treatment of Noncitizens Under the Affordable Care Act

Treatment of Noncitizens Under the Affordable Care Act

Date: May 21, 2014
Creator: Siskin, Alison & Lunder, Erika K.
Description: This report provides information regarding the treatment of noncitizens under the Patient Protection and Affordable Care Act (ACA) including definitions of "lawfully present," the health insurance mandate, exchanges, and ACA changes to Medicaid. It also discusses the verification of alien status under the ACA and related legislation in the 113th Congress.
Contributing Partner: UNT Libraries Government Documents Department
Treatment of Noncitizens in H.R. 3200

Treatment of Noncitizens in H.R. 3200

Date: August 26, 2009
Creator: Siskin, Alison & Lunder, Erika K.
Description: This report outlines the treatment of noncitizens under H.R. 3200, America's Affordable Health Choices Act of 2009. The report analyzes specific provisions in H.R. 3200, and whether there are eligibility requirements for noncitizens in the selected provisions.
Contributing Partner: UNT Libraries Government Documents Department
Treatment of Noncitizens in H.R. 3200

Treatment of Noncitizens in H.R. 3200

Date: August 25, 2009
Creator: Siskin, Alison & Lunder, Erika K.
Description: This report outlines the treatment of noncitizens under H.R. 3200, America's Affordable Health Choices Act of 2009. The report analyzes specific provisions in H.R. 3200, and whether there are eligibility requirements for noncitizens in the selected provisions.
Contributing Partner: UNT Libraries Government Documents Department
NFIB v. Sebelius: Constitutionality of the Individual Mandate

NFIB v. Sebelius: Constitutionality of the Individual Mandate

Date: September 3, 2012
Creator: Lunder, Erika K. & Staman, Jennifer
Description: Report that provides an overview of the Court's holding with respect to the individual mandate of the Patient Protection and Affordable Care Act (ACA) under the Commerce Clause and the Taxing Power. It also addresses possible implications of the decision on existing federal law and future legislation.
Contributing Partner: UNT Libraries Government Documents Department
Reporting Foreign Financial Assets Under Titles 26 and 31: FATCA and FBAR

Reporting Foreign Financial Assets Under Titles 26 and 31: FATCA and FBAR

Date: March 27, 2014
Creator: Lunder, Erika K. & Pettit, Carol A.
Description: This report outlines the U.S. reporting requirements for foreign assets and accounts under the Foreign Account Tax Compliance Act (FATCA) along with the reporting requirements of the Foreign Bank Account Reporting (FBAR) under the Bank Secrecy Act. It also addresses the requirements imposed on foreign financial institutions and the agreements the United States has with other countries to cooperate in information reporting.
Contributing Partner: UNT Libraries Government Documents Department
"Amazon Laws" and Taxation of Internet Sales: Constitutional Analysis

"Amazon Laws" and Taxation of Internet Sales: Constitutional Analysis

Date: November 28, 2014
Creator: Lunder, Erika K. & Pettit, Carol A.
Description: As more purchases are made over the Internet, states are looking for new ways to collect taxes on online sales. There is a common misperception that the U.S. Constitution prohibits states from taxing Internet sales. This report discusses "Amazon laws", which try to capture uncollected taxes on Internet sales and yet still comply with the Constitution's requirements.
Contributing Partner: UNT Libraries Government Documents Department
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