Litigation Concerning the Constitutionality of the Prevent All Cigarette Trafficking Act (PACT Act)

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service. American Law Division

Language:

English

Subjects (All):

Courts.

Due process of law.

Finance--Law and legislation.

Finance.

Internet.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[United States] [publisher not identified] 2012

Summary:

Discusses the Prevent All Cigarette Trafficking Act (PACT Act), which requires remote retailers of cigarettes and smokeless tobacco to pay State and local taxes of the jurisdiction in which the buyer receives the goods, in response to rising noncompliance with the Jenkins Act through rise of Internet sales of cigarettes. Summarizes and provides legal background on three cases in which remote retailers have challenged the PACT Act in Federal courts, claiming that forcing remote sellers to pay State and local taxes violates due process

Notes:

CRS Report

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Apr. 2014). Reuse except for individual research requires license from ProQuest, LLC

Vendor supplied data

Other Format:

Microfiche version Library of Congress. Congressional Research Service. American Law Division. Litigation Concerning the Constitutionality of the Prevent All Cigarette Trafficking Act (PACT Act)

Publisher Number:

CRS-2012-AML-0292

Access Restriction:

Restricted for use by site license