Hearing On Interstate Use Tax Span Classsearchtermspan Classsearchterm
Hearing On Interstate Use Tax Span Classsearchtermspan Classsearchterm
United States Congress Senate Committee On Smal
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It is clear that the Constitution presents no legal impediment to Congress acting in this area, but it is equally clear that the Constitution contains a policy perspective that cautions against placing burdens on national commerce for the benefit of states and their local merchants. 58 The Impact of Taxing Interstate Mail Order Sales on State/Local Government Revenue SUBMITTED TO THE Direct Marketing Association SUBMITTED BY Nathan Associates Inc. Economic and Management Consultants Arlington. ...Virginia February 1994 59 Contents 1. Introduction 1 Background 1 Methodology Summary 2 Findings Summary 3 Report Organization 5 2. Nationwide Mail Order Sales 6 The Estimation Procedure 6 Appropriateness of the Fishman Data for this Study 10 3. Methodology for Deriving Potential Use Tax Increases 12 Overview 1 2 Nationwide Adjustments 12 De Minimis Provision 16 State-specific Adjustments 16 State-level Mail Order Sales 16 Nexus Adjustments 17 Other Adjustments 17 Potential Use Tax Base and Use Tax Rates 1 7 4.
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