Interstate Sales Tax Collection Act of 1987 and the Equity in Interstate Competition Act of 1987: Hearings Before the Subcommittee on Monopolies and Commercial Law of the Committee on the Judiciary, House of Representatives, One Hundredth Congress, Second Session on H.R. 1242, H.R. 1891, and H.R. 3521 ... March 30, April 28, and September 21, 1988, Nide 4U.S. Government Printing Office, 1989 - 861 sivua |
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AARP ACIR Association audit authority Bellas Hess decision bill BROOKS burden California catalogs Chairman RODINO collect taxes collect the tax collect use tax commerce clause companies Complete Auto Transit compliance costs Compliance Element CONGRESS THE LIBRARY constitutional consumer customers direct marketers dissent due process clause enacted equal protection clause estimates exempt federal legislation fourteenth amendment governments Hartman Hellerstein Illinois imposed in-state interstate commerce interstate sales issue J.C. Penney Justice L.L. Bean LAW REVIEW Vol LIBRARY OF CONGRESS limits mail order firms mail order sales mail-order houses mail-order sales mail-order seller McCarran-Ferguson Act million National Bellas Hess nexus North Dakota out-of-state mail order out-of-state mail-order out-of-state seller parameter data base percent personal jurisdiction problem purchases regulation remit residents retailers sales tax collected sales tax rate SIC Code solicitation state's statute Subcommittee supra note Supreme Court tax feature taxable tion transactions
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Sivu 471 - Let the end be legitimate, let it be within the scope of the Constitution, and all means which are appropriate, which are plainly adapted to that end, which are not prohibited, but consistent with the letter and spirit of the Constitution, are constitutional.
Sivu 313 - Congress with reference to the regulation of the business of insurance. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Congress hereby declares that the continued regulation and taxation by the several States of the business of insurance is in the public interest, and that silence on the part of the Congress shall not be construed to impose any barrier to the regulation or taxation of such business by the several States.
Sivu 404 - That test is whether property was taken without due process of law, or, if paraphrase we must, whether the taxing power exerted by the state bears fiscal relation to protection, opportunities and benefits given by the state. The simple but controlling question is whether the state has given anything for which it can ask return.
Sivu 644 - On behalf of the Officers, Executive Committee, and members of the National Association of Retail Druggists, we thank you for the opportunity to appear and continue to participate in the formulation of Medicare Part B outpatient prescription drug coverage . Mr.
Sivu 435 - Clause challenge when the tax is applied to an activity with a substantial nexus with the taxing State, is fairly apportioned, does not discriminate against interstate commerce, and is fairly related to the services provided by the State.
Sivu 458 - Retailer maintaining a place of business in this state' or any like term, shall mean and include any retailer having or maintaining within this state, directly or by a subsidiary, an office, distribution house, sales house, warehouse or other place of business, or any agent operating within this state under the authority of the retailer or its subsidiary, irrespective of whether such place of business or agent is located here permanently or temporarily, or whether such retailer or subsidiary is admitted...
Sivu 556 - Except when performed by a surplus line broker, the following acts are misdemeanors when done in this State: (a) Acting as agent for a nonadmitted insurer in the transaction of insurance business in this State.
Sivu 496 - State and reinforce the reasonable foreseeability of suit there, it is an inescapable fact of modern commercial life that a substantial amount of business is transacted solely by mail and wire communications across state lines, thus obviating the need for physical presence within a State in which business is conducted. So long as a commercial actor's efforts are "purposefully directed...
Sivu 475 - Congress over commerce exercised entirely without reference to coordinated action of the states is not restricted, except as the Constitution expressly provides, by any limitation which forbids it to discriminate against interstate commerce and in favor of local trade. Its plenary scope enables Congress not only to promote but also to prohibit interstate commerce, as it has done frequently and for a great variety of reasons.
Sivu 541 - Court. of the decisions conceded, because none involved any question of, the power of Congress to make conclusive its own mandate concerning what is commerce. But apart from that function of defining the outer boundary of its power, whenever Congress' judgment has been uttered affirmatively to contradict the Court's previously expressed view that specific action taken by the states in Congress' silence was forbidden by the commerce clause, this body has accommodated its previous judgment to Congress