State and Local Taxes and the Streamlined Sales and Use Tax Agreement.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Internet.

Sales tax.

State governments.

Physical Description:

1 online resource (18 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2007.

System Details:

text file

Summary:

Reviews components of State and local sales and use taxes and economic issues; and explains debate surrounding the streamlined sales and use tax agreement (SSUTA), an effort by States to compel out-of-State merchants to collect sales and use taxes on all sales to customers in their respective States, including sales over the Internet. Describes SSUTA, lists member States, and covers related legislation in the 110th Congress.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. State and Local Taxes and the Streamlined Sales and Use Tax Agreement

Access Restriction:

Restricted for use by site license.