The Resource Limitations on states' jurisdiction to impose sales and use taxes, Maryann B. Gall, M. B. Gall Tax, Columbus, Ohio and Laura A. Kulwicki, Jones, Day, Reavis & Pogue, Cleveland, Ohio

Limitations on states' jurisdiction to impose sales and use taxes, Maryann B. Gall, M. B. Gall Tax, Columbus, Ohio and Laura A. Kulwicki, Jones, Day, Reavis & Pogue, Cleveland, Ohio

Label
Limitations on states' jurisdiction to impose sales and use taxes
Title
Limitations on states' jurisdiction to impose sales and use taxes
Statement of responsibility
Maryann B. Gall, M. B. Gall Tax, Columbus, Ohio and Laura A. Kulwicki, Jones, Day, Reavis & Pogue, Cleveland, Ohio
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
Summary
"Because state sales and use taxes account for a significant amount of revenue, they receive a great deal of attention from taxing authorities who are forced to address budget deficits and increased demands for state funds. A sales or use tax, however, may result in constitutional violations if a state pushes its taxing powers beyond the outer limits of legitimate authority. To prevent such violations, the U.S. Constitution limits the states' ability to tax certain classes of sellers or certain types of transactions or property. Restrictions imposed by the Commerce Clause, Due Process Clause, Equal Protection Clause, and First Amendment all provide the state taxpayer with protection from unauthorized state taxation. Bloomberg Tax Portfolio, 1420-2nd T.M., Limitations on States' Jurisdiction to Impose Sales and Use Taxes, portfolio will explore these constitutional limitations as they apply in the context of state sales and use taxation."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Gall, Maryann B
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 1420-2nd (INTERNET)
Nature of contents
  • dictionaries
  • legal cases and notes
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorDate
1962-
http://library.link/vocab/relatedWorkOrContributorName
  • Kulwicki, Laura A.
  • Tax Management Inc
Series statement
State tax
Series volume
portfolio 1420-2nd
http://library.link/vocab/subjectName
  • Sales tax
  • Use tax
Label
Limitations on states' jurisdiction to impose sales and use taxes, Maryann B. Gall, M. B. Gall Tax, Columbus, Ohio and Laura A. Kulwicki, Jones, Day, Reavis & Pogue, Cleveland, Ohio
Instantiates
Publication
Note
Published: Washington, D.C., 1994-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- Constitutional limitations on use tax collection by out-of-state sellers -- The Quill decision: revisiting the vitality of Bellas Hess -- Legislative efforts -- Evolution of physical presence and nexus -- Customer notice and reporting requirements for non-collecting retailer -- Attorneys' fees -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60571110
Label
Limitations on states' jurisdiction to impose sales and use taxes, Maryann B. Gall, M. B. Gall Tax, Columbus, Ohio and Laura A. Kulwicki, Jones, Day, Reavis & Pogue, Cleveland, Ohio
Publication
Note
Published: Washington, D.C., 1994-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- Constitutional limitations on use tax collection by out-of-state sellers -- The Quill decision: revisiting the vitality of Bellas Hess -- Legislative efforts -- Evolution of physical presence and nexus -- Customer notice and reporting requirements for non-collecting retailer -- Attorneys' fees -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60571110

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