Congressional Research Service Reports - 72 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 (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.' Congress can either take an active or passive role in the "Internet tax" debate. This report intends to clarify important issues in the Internet tax debate .
Date: March 31, 2004
Creator: Maguire, Steven
Partner: UNT Libraries Government Documents Department

Enforcing Immigration Law: The Role of State and Local Law Enforcement

Description: This report examines the role of state and local law enforcement in enforcing immigration law. The discussion is limited to the role of state and local law enforcement in the investigation, arrest, and detention of all immigration violators. The report does not discuss the prosecution, adjudication, or removal of aliens who violate the law. The report opens with a brief discussion of the types of immigration interior enforcement activities that the former Immigration and Naturalization Service (INS) pursued and the current immigration activities that are now the focus of the Department of Homeland Security (DHS). A discussion of the legal authority that permits state and local law enforcement to enforce immigration law under certain circumstances follows. Current administrative efforts to involve state and local law enforcement in enforcing immigration law as well as selected issues are discussed. The report concludes with a discussion of the pros and cons of such a policy and an analysis of policy options for Congress.
Date: March 11, 2004
Creator: Seghetti, Lisa M.; ViƱa, Stephen R. & Ester, Karma
Partner: UNT Libraries Government Documents Department

Emergency Management and Homeland Security Statutory Authorities in the States, District of Columbia, and Insular Areas: A Summary

Description: The National Conference of State Legislatures (NCSL), through a contract with the Congressional Research Service (CRS), compiled information in calendar year 2003 that was used to develop profiles of emergency management and homeland security statutes in the 50 states, the District of Columbia, and the insular areas. These profiles are published separately as CRS reports and are listed in the appendix to this report.
Date: March 17, 2004
Creator: Bea, Keith; Runyon, L. Cheryl & Warnock, Kae M.
Partner: UNT Libraries Government Documents Department

Alaska Emergency Management and Homeland Security Statutory Authorities Summarized

Description: This report is one of a series that profiles the emergency management and homeland security statutory authorities of the 50 states, the District of Columbia, the Commonwealth of the Northern Mariana Islands, the Commonwealth of Puerto Rico, and three territories (American Samoa, Guam, and the U.S. Virgin Islands). Each profile identifies the more significant elements of state statutes, generally as codified. This report focuses on the state of Alaska.
Date: March 17, 2004
Creator: Bea, Keith; Richardson, Pat; Runyon, L. Cheryl & Warnock, Kae M.
Partner: UNT Libraries Government Documents Department

Arizona Emergency Management and Homeland Security Statutory Authorities Summarized

Description: This report is one of a series that profiles the emergency management and homeland security statutory authorities of the 50 states, the District of Columbia, the Commonwealth of the Northern Mariana Islands, the Commonwealth of Puerto Rico, and three territories (American Samoa, Guam, and the U.S. Virgin Islands). Each profile identifies the more significant elements of state statutes, generally as codified. This report focuses on the state of Arizona.
Date: March 17, 2004
Creator: Bea, Keith; Richardson, Pat; Runyon, L. Cheryl & Warnock, Kae M.
Partner: UNT Libraries Government Documents Department

Arkansas Emergency Management and Homeland Security Statutory Authorities Summarized

Description: This report is one of a series that profiles the emergency management and homeland security statutory authorities of the 50 states, the District of Columbia, the Commonwealth of the Northern Mariana Islands, the Commonwealth of Puerto Rico, and three territories (American Samoa, Guam, and the U.S. Virgin Islands). Each profile identifies the more significant elements of state statutes, generally as codified. This report focuses on the state of Arkansas.
Date: March 17, 2004
Creator: Bea, Keith; Runyon, L. Cheryl & Warnock, Kae M.
Partner: UNT Libraries Government Documents Department

California Emergency Management and Homeland Security Statutory Authorities Summarized

Description: This report is one of a series that profiles the emergency management and homeland security statutory authorities of the 50 states, the District of Columbia, the Commonwealth of the Northern Mariana Islands, the Commonwealth of Puerto Rico, and three territories (American Samoa, Guam, and the U.S. Virgin Islands). Each profile identifies the more significant elements of state statutes, generally as codified. This report focuses on the state of California.
Date: March 17, 2004
Creator: Bea, Keith; Runyon, L. Cheryl & Warnock, Kae M.
Partner: UNT Libraries Government Documents Department

Oregon Emergency Management and Homeland Security Statutory Authorities Summarized

Description: This report is one of a series that profiles the emergency management and homeland security statutory authorities of the 50 states, the District of Columbia, the Commonwealth of the Northern Mariana Islands, the Commonwealth of Puerto Rico, and three territories (American Samoa, Guam, and the U.S. Virgin Islands). Each profile identifies the more significant elements of state statutes, generally as codified. This report focuses on the state of Oregon.
Date: March 23, 2004
Creator: Bea, Keith; Runyon, L. Cheryl & Warnock, Kae M.
Partner: UNT Libraries Government Documents Department

Pennsylvania Emergency Management and Homeland Security Statutory Authorities Summarized

Description: This report is one of a series that profiles the emergency management and homeland security statutory authorities of the 50 states, the District of Columbia, the Commonwealth of the Northern Mariana Islands, the Commonwealth of Puerto Rico, and three territories (American Samoa, Guam, and the U.S. Virgin Islands). Each profile identifies the more significant elements of state statutes, generally as codified. This report focuses on the state of Pennsylvania.
Date: March 23, 2004
Creator: Bea, Keith; Runyon, L. Cheryl & Warnock, Kae M.
Partner: UNT Libraries Government Documents Department