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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
Item Type: Report
Partner: UNT Libraries Government Documents Department

Child Welfare Waiver Demonstrations

Description: This report provides background information on the child welfare waivers and a description of the progress states have made on these demonstration projects. Waiver projects must be cost neutral to the federal government; may be conducted for no longer than 5 years (though HHS may grant an extension of up to 5 years); and must include an evaluation comparing the existing state program to the waiver project.
Date: June 16, 2003
Creator: Shuman, Matthew
Item Type: Report
Partner: UNT Libraries Government Documents Department

Crime Control: The Federal Response

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.
Date: July 1, 2002
Creator: O'Bryant, JoAnne & Seghetti, Lisa M.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Crime Control: The Federal Response

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 Congress’ evolving role in crime legislation.
Date: September 12, 2002
Creator: O'Bryant, JoAnne & Seghetti, Lisa M.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Crime Control: The Federal Response

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 Congress’ evolving role in crime legislation.
Date: September 26, 2002
Creator: O'Bryant, JoAnne & Seghetti, Lisa M.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Crime Control: The Federal Response

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 Congress’ evolving role in crime legislation.
Date: January 25, 2003
Creator: O'Bryant, JoAnne
Item Type: Report
Partner: UNT Libraries Government Documents Department

Crime Control: The Federal Response

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 Congress’ evolving role in crime legislation.
Date: March 5, 2003
Creator: O'Bryant, JoAnne
Item Type: Report
Partner: UNT Libraries Government Documents Department

Crime Control: The Federal Response

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 Congress’ evolving role in crime legislation.
Date: May 8, 2003
Creator: O'Bryant, JoAnne
Item Type: Report
Partner: UNT Libraries Government Documents Department

Crime Control: The Federal Response

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 Congress’ evolving role in crime legislation.
Date: July 7, 2003
Creator: O'Bryant, JoAnne
Item Type: Report
Partner: UNT Libraries Government Documents Department

Crime Control: The Federal Response

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 Congress’ evolving role in crime legislation.
Date: September 23, 2003
Creator: O'Bryant, JoAnne
Item Type: Report
Partner: UNT Libraries Government Documents Department

Crime Control: The Federal Response

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.
Date: January 24, 2001
Creator: Teasley, David
Item Type: Report
Partner: UNT Libraries Government Documents Department

Drunk Driving: Should Each State Be Required to Enact a 0.08 Blood Alcohol Concentration (BAC) Law?

Description: At the 0.08 BAC level of alcohol, braking, steering, lane changing, and judgment are degraded and the driving performance of virtually all drivers is substantially impaired. During the debate on reauthorization of the federal surface transportation programs, an amendment that would require each state either to enact a 0.08 BAC law or face the loss of a portion of its Federal Highway Trust Fund monies passed the Senate and will likely be considered in the House. This proposal raises questions about the effectiveness and impacts of a 0.08 BAC law, the rights of states versus the federal government, and alternative ways to encourage the states to adopt stronger impaired driving countermeasures.
Date: March 27, 1998
Creator: Rothberg, Paul F.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Electric Utility Restructuring: Overview of Basic Policy Questions

Description: Proposals to increase competition in the electric utility industry involve segmenting electric functions (generation, transmission, distribution) that are currently integrated (or bundled) in most cases (both in terms of corporate and rate structures). This report identifies five basic issues this effort raises for the Congress to consider as the debate on restructuring proceeds.
Date: January 7, 1999
Creator: Parker, Larry
Item Type: Report
Partner: UNT Libraries Government Documents Department

Electric Utility Restructuring: Overview of Basic Policy Questions

Description: Proposals to increase competition in the electric utility industry involve segmenting electric functions (generation, transmission, distribution) that are currently integrated (or bundled) in most cases (both in terms of corporate and rate structures). This report identifies five basic issues this effort raises for the Congress to consider as the debate on restructuring proceeds.
Date: January 28, 1997
Creator: Parker, Larry
Item Type: Report
Partner: UNT Libraries Government Documents Department