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Taxation of Internet Sales and Access: Legal Issues

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.
Date: December 1, 2014
Creator: Lunder, Erika K.
Item Type: Report
Partner: UNT Libraries Government Documents Department

“Amazon” Laws and Taxation of Internet Sales: Constitutional Analysis

Description: This report covers ways in which states are attempting to capture taxes on Internet sales. Two basic approaches include imposing tax collection responsibilities on the retailer, and requiring remote sellers to provide tax information to the state and/or it's customers. This report covers the legality of both options.
Date: July 26, 2012
Creator: Lunder, Erika K. & Luckey, John R.
Item Type: Report
Partner: UNT Libraries Government Documents Department

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

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.
Date: November 28, 2014
Creator: Lunder, Erika K. & Pettit, Carol A.
Item Type: Report
Partner: UNT Libraries Government Documents Department

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

Description: This report focuses on the ways in which the states' efforts to impose requirements on out-of-state retailers are limited by the Constitution. The report discusses recent state legislation as well as legislation introduced in the two most recent Congresses.
Date: April 3, 2013
Creator: Lunder, Erika K. & Pettit, Carol A.
Item Type: Report
Partner: UNT Libraries Government Documents Department

501(c)(4)s and Campaign Activity: Analysis Under Tax and Campaign Finance Laws

Description: This report discusses 501(c)(4) social welfare organizations, including the requirements necessary to maintain 501(c)(4) status and the requirements for annual reporting to the Internal Revenue Service and Federal Election Commission.
Date: May 17, 2013
Creator: Lunder, Erika K. & Whitaker, L. P.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Constitutionality of Retroactive Tax Legislation

Description: Report that examines the constitutional provisions that might be implicated by retroactive tax legislation, including legislation that seems intended to punish past behavior.
Date: October 25, 2012
Creator: Lunder, Erika K.; Meltz, Robert & Thomas, Kenneth R.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Tax Provisions to Assist with Disaster Recovery

Description: Report that provides a basic overview of existing, permanent provisions that benefit victims of disasters, as well as past, targeted legislative responses to particular disasters. The relief is discussed without examining either the qualifications for or the limitation on claiming the provisions' benefits.
Date: November 29, 2012
Creator: Lunder, Erika K.; Pettit, Carol A. & Teefy, Jennifer
Item Type: Report
Partner: UNT Libraries Government Documents Department

Tax Benefits for Health Insurance: Current Legislation

Description: This report discusses a variety of potential proposals to change the tax benefits for health insurance and medical expenses, including measures that would expand the availability and attractiveness of health savings accounts (HSAs), or employer tax credits.
Date: February 6, 2006
Creator: Lyke, Bob
Item Type: Report
Partner: UNT Libraries Government Documents Department

The Tax Exclusion for Employer-Provided Health Insurance: Policy Issues Regarding the Repeal Debate

Description: Employer-provided health insurance is excluded from the determination of employees' federal income taxes, resulting in significant tax savings for many workers. The federal income tax exclusion -- the focus of this report -- is criticized for several reasons. These arguments about the exclusion merit careful consideration as Congress is starting to debate broad health care reform for the first time in 15 years. This report discusses this issue at length, including advantages and disadvantages to keeping the income tax inclusion as Congress undergoes the health policy reform process.
Date: November 21, 2008
Creator: Lyke, Bob
Item Type: Report
Partner: UNT Libraries Government Documents Department