Summary Description of H.R. 1242 Relating to State Taxation of Interstate Sales : Scheduled for a Hearing Before the Subcommittee On Select Revenue Measures of the House Ways And Means Committee On May 13, 1987 Jcx-7-87
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In our eReader you can find the full English version of the book. Read Summary Description of H.R. 1242 Relating to State Taxation of Interstate Sales : Scheduled for a Hearing Before the Subcommittee On Select Revenue Measures of the House Ways And Means Committee On May 13, 1987 Jcx-7-87 Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book Summary Description of H.R. 1242 Relating to State Taxation of Interstate Sales : Scheduled for a Hearing Before the Subcommittee On Select Revenue Measures of the House Ways And Means Committee On May 13, 1987 Jcx-7-87
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To quickly assess the difficulty of the text, read a short excerpt:
v. Department of Revenue of the State of Illinois , 386 U.S. 753 (1967) (henceforth referred to as National Bellas Hess ) .
'' Id^ at 753.
^ Id. at 760.
-3- II. DESCRIPTION OF PROPOSED LEGISLATION H.R. 1242 — Mr. Dorgan Under H.R. 1242, any State (as well as the District of Columbia) or political subdivision of a State could require retailers engaged in business in that State to collect sales or use tax on the sale of tangible personal property, or on the use in such State or subdivision, of ta...ngible personal property shipped or delivered to the purchaser in the State or political subdivision.
Retailers would be required to collect the tax if they met any of five general criteria demonstrating some business connection to the State. To reduce administrative burdens, retailers could be required by a State or political subdivision to collect sales and use tax only if (1) the retailer has annual nationwide gross sales of tangible personal property in excess of $5 million, (2) the combined rate of State and local tax on a given transaction is the same for all geographic areas within the State, and (3) any local tax is collected and administered by the State.
What to read after Summary Description of H.R. 1242 Relating to State Taxation of Interstate Sales : Scheduled for a Hearing Before the Subcommittee On Select Revenue Measures of the House Ways And Means Committee On May 13, 1987 Jcx-7-87?
You can find similar books in the "Read Also" column, or choose other free books by United States. Congress. Joint Committee On Taxation to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
v. Department of Revenue of the State of Illinois , 386 U.S. 753 (1967) (henceforth referred to as National Bellas Hess ) .
'' Id^ at 753.
^ Id. at 760.
-3- II. DESCRIPTION OF PROPOSED LEGISLATION H.R. 1242 — Mr. Dorgan Under H.R. 1242, any State (as well as the District of Columbia) or political subdivision of a State could require retailers engaged in business in that State to collect sales or use tax on the sale of tangible personal property, or on the use in such State or subdivision, of ta...ngible personal property shipped or delivered to the purchaser in the State or political subdivision.
Retailers would be required to collect the tax if they met any of five general criteria demonstrating some business connection to the State. To reduce administrative burdens, retailers could be required by a State or political subdivision to collect sales and use tax only if (1) the retailer has annual nationwide gross sales of tangible personal property in excess of $5 million, (2) the combined rate of State and local tax on a given transaction is the same for all geographic areas within the State, and (3) any local tax is collected and administered by the State.
What to read after Summary Description of H.R. 1242 Relating to State Taxation of Interstate Sales : Scheduled for a Hearing Before the Subcommittee On Select Revenue Measures of the House Ways And Means Committee On May 13, 1987 Jcx-7-87?
You can find similar books in the "Read Also" column, or choose other free books by United States. Congress. Joint Committee On Taxation to read onlineMoreLess
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