Congressional Power To Require Collection of State Sales/Use Taxes by Mail Order Firms : Due Process Concerns.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

United States. Congress--Powers and duties.

United States.

United States. Congress.

Judge-made law.

Sales tax.

Physical Description:

1 online resource (6 pages) : digital, PDF file

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 1985.

System Details:

System requirements: PDF reader software.

text file

PDF

Summary:

Examines due process concerns arising from Federal legislation to overturn the Supreme Court's 1967 decision in National Bellas Hess volumes Department of Revenue, prohibiting States from collecting sales or use taxes from mail-order businesses.

Notes:

CRS Report.

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

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Congressional Power To Require Collection of State Sales/Use Taxes by Mail Order Firms: Due Process Concerns

Access Restriction:

Restricted for use by site license.