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
- State tax ; portfolio 1420-2nd
- 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.
- "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."
- Publication Frequency:
- Updated irregularly
- Published: Washington, D.C., 1994-2007. and AVAILABLE ONLINE TO AUTHORIZED DICKINSON USERS; PASSWORD REQUIRED FOR ACCESS.
- Bibliography Note:
- Includes bibliographical references.
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