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, Part 1U.S. Government Printing Office, 1966 - 1879 pages |
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adopted allocation apportionment formula audit basis believe bill burden business location California Chairman collect committee compliance Congress cost CRAMER DRABKIN effect employees enacted exemption Federal Government feel Florida going Governor gross receipts tax hearings HUFF HUTCHINSON impose income tax independent contractor Indiana industry Internal Revenue Service interstate business interstate commerce interstate compact jurisdictional standard KASTENMEIER legislation legislature LYNCH manufacturing MATTERSDORF ment Mexico multistate National Association net income NEVINS operations Oregon out-of-State payroll Pennsylvania percent present problem proposed provisions Public Law question recommendations require revenue RODINO sales factor sales tax sales-and-use tax seller South Carolina statement statute suggest Supreme Court SUTHERLAND tangible personal property tax administrators tax base tax jurisdiction tax laws tax purposes taxable taxation of interstate taxpayer Thank three-factor formula tion two-factor formula U.S. Supreme Court uniform act uniform law WHITENER WILLIS York ZEIFMAN
Popular passages
Page 72 - 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 477 - 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 215 - No Act of Congress shall be construed to invalidate, impair, or supersede any law enacted by any State for the purpose of regulating the business of insurance...
Page 606 - The tax here involved is bad not because it takes money from the pockets of the appellees. If that were all, a wholly different question would be presented. It is bad because, in the light of its history and of its present setting, it is seen to be a deliberate and calculated device in the guise of a tax to limit the circulation of information to which the public is entitled in virtue of the constitutional guaranties. A free press stands as one of the great interpreters between the government and...
Page 435 - 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 481 - State and (1) the base of operations or, if there is no base of operations, the place from which the service is directed or controlled is in the State, or (2) 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 215 - The business of insurance, and every person engaged therein, shall be subject to the laws of the several States which relate to the regulation or taxation of such business.
Page 572 - Resolved, That a copy of this resolution be sent by the secretary of the senate to the President of the United States...
Page 606 - 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 368 - ... 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.