Interstate Taxation Act: Hearings Before the Special Subcommittee on State Taxation of Interstate Commerce of the Committee on the Judiciary, Eighty-ninth Congress, Second Session on H.R. 11798 and Companion Bills to Regulate and Foster Commerce Among the States by Providing a System for the Taxation of Interstate Commerce, Volume 1U.S. Government Printing Office, 1966 |
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Common terms and phrases
adopted allocation apportionment formula Association of Tax audit basis believe bill burden business location California Carolina Chairman collect committee compliance concerned Congress cost DRABKIN effect employees enacted exemption Florida going Governor gross receipts tax hearings HUFF HUTCHINSON Idaho impose income tax independent contractor Indiana industry interstate business interstate commerce interstate compact jurisdictional standard KASTENMEIER legislation legislature LYNCH manufacturing MATTERSDORF ment Mexico multistate businesses National Association net income NEVINS operations Oregon out-of-State payroll Pennsylvania percent present problem proposed provisions Public Law question recommendations require result revenue RODINO sales factor sales tax sales-and-use tax seller selling South Carolina statement statute Supreme Court SUTHERLAND tangible personal property tax administrators tax base tax laws tax liability taxable taxation of interstate taxing jurisdiction taxpayer Thank three-factor formula tion two-factor formula U.S. Supreme Court uniform act WHITENER WILLIS York ZEIFMAN
Popular passages
Page 499 - ... the base of operations or the place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual's residence is in this state.
Page 76 - Money is, with propriety, considered as the vital principle of the body politic; as that which sustains its life and motion and enables it to perform its most essential functions.
Page 495 - The commission or any commissioner or any party may, in any investigation or hearing before the commission, cause the deposition of witnesses residing within or without the state to...
Page 513 - The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this State during the tax period, and the denominator of which is the total sales of the taxpayer everywhere during the tax period.
Page 451 - State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business 7.
Page 510 - Sales" means all gross receipts of the taxpayer not allocated under paragraphs of this Article. (h) "State" means any State of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any Territory or Possession of the United States, and any foreign country or political subdivision thereof. (i) "This State...
Page 498 - All business income shall be apportioned to this State by multiplying the income by a fraction, the numerator of which is the property factor plus the payroll factor plus the sales factor, and the denominator of which is three.
Page 691 - State in which the home harbour of the ship or boat is situated, or, if there is no such home harbour, in the Contracting State of which the operator of the ship or boat is a resident.
Page 630 - There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this State of tangible personal property...
Page 380 - ... Congress is authorized to lay and collect taxes, etc., to pay the debts, and provide for the common defense and general welfare of the United States. This does not interfere with the power of the states to tax for the support of their own governments; nor is the exercise of that power by the states an exercise of any portion of the power that is granted to the United States.