Summary Description of S. 639 And S. 1099 Relating to State Taxation of Interstate Sales : Scheduled for a Hearing Before the Subcommittee On Taxation And Debt Management of the Senate Committee On Finance On November 6, 1987 Jcx-19-87
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In our eReader you can find the full English version of the book. Read Summary Description of S. 639 And S. 1099 Relating to State Taxation of Interstate Sales : Scheduled for a Hearing Before the Subcommittee On Taxation And Debt Management of the Senate Committee On Finance On November 6, 1987 Jcx-19-87 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 S. 639 And S. 1099 Relating to State Taxation of Interstate Sales : Scheduled for a Hearing Before the Subcommittee On Taxation And Debt Management of the Senate Committee On Finance On November 6, 1987 Jcx-19-87
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To quickly assess the difficulty of the text, read a short excerpt:
The obligation to collect the sales tax would be limited to sellers that regularly or systematically solicit sales in the State and have annual gross receipts exceeding $12,500,000 from sales of tangible personal property throughout the United States or exceeding $500,000 from sales within that State.
The sales tax must be imposed by the State and be uniform throughout the State for the State to be permitted to require out-of-State sellers to collect these taxes. In addition, a seller's obligat...ion to collect tax on sales of tangible personal property would extend to local sales taxes, provided that (1) all local jurisdictions in the State impose a sales tax at the same rate on identical transactions in tangible personal property, and (2) the local sales tax is collected and administered by the State.
The bill would provide that States could not require sellers to file sales tax returns, or remit the receipts of a sales tax, more frequently than once every three months. In addition. States could not require any person who collects a sales tax to make an accounting for the receipts of the tax on the basis of the geographical location at which the taxable transactions occur.
What to read after Summary Description of S. 639 And S. 1099 Relating to State Taxation of Interstate Sales : Scheduled for a Hearing Before the Subcommittee On Taxation And Debt Management of the Senate Committee On Finance On November 6, 1987 Jcx-19-87?
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:
The obligation to collect the sales tax would be limited to sellers that regularly or systematically solicit sales in the State and have annual gross receipts exceeding $12,500,000 from sales of tangible personal property throughout the United States or exceeding $500,000 from sales within that State.
The sales tax must be imposed by the State and be uniform throughout the State for the State to be permitted to require out-of-State sellers to collect these taxes. In addition, a seller's obligat...ion to collect tax on sales of tangible personal property would extend to local sales taxes, provided that (1) all local jurisdictions in the State impose a sales tax at the same rate on identical transactions in tangible personal property, and (2) the local sales tax is collected and administered by the State.
The bill would provide that States could not require sellers to file sales tax returns, or remit the receipts of a sales tax, more frequently than once every three months. In addition. States could not require any person who collects a sales tax to make an accounting for the receipts of the tax on the basis of the geographical location at which the taxable transactions occur.
What to read after Summary Description of S. 639 And S. 1099 Relating to State Taxation of Interstate Sales : Scheduled for a Hearing Before the Subcommittee On Taxation And Debt Management of the Senate Committee On Finance On November 6, 1987 Jcx-19-87?
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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