ISBN: 9781334971747 - hearing on interstate use tax collection: hearing before the committee on small business, united states senate, one hundred third congress, second session (classic reprint) (4 risultati)

PAP. Condizione: New. New Book. Shipped from UK. Established seller since 2000.

Condizione: Like New. In unused condition, may show some slight shelf wear, but otherwise unread. This title was digitally scanned from a rare, out of print edition, and will have some visual artifacts from that process.

PAP. Condizione: New. New Book. Shipped from UK. Established seller since 2000.

Paperback. Condizione: New. Print on Demand. This book scrutinizes the impact of the 1967 Supreme Court ruling, National Bellas Hess v. Department of Revenue, which exempted mail-order companies from collecting sales taxes on purchases made across state lines. The author argues that this ruling and the subsequent 1992 Quill Corporation v. North Dakota decision have created unfair competition for local businesses and deprived states of substantial tax revenue. The book examines the history of these rulings, their economic impact, and the ongoing debate over whether Congress should grant states the authority to require mail-order companies to collect sales taxes. The author presents compelling evidence that these exemptions have led to a significant loss of revenue for states, and have put local businesses at a competitive disadvantage. The book concludes by discussing the potential impact of the Tax Fairness for Main Street Business Act, which would overturn the Quill decision and allow states to require mail-order companies to collect sales taxes. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book. print-on-demand item.…