Franklin

Congressional Power To Require Collection of State Sales/Use Taxes by Mail Order Firms [electronic resource] : Due Process Concerns

Author/Creator:
Library of Congress. Congressional Research Service.
Publication:
[S.l] : [publisher not identified], 1985.
Format/Description:
Government document
Book
1 online resource (6 pages) : digital, PDF file
Status/Location:
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Subjects:
United States. Congress -- Powers and duties.
Judge-made law.
Sales tax.
System Details:
System requirements: PDF reader software.
Summary:
Examines due process concerns arising from Federal legislation to overturn the Supreme Court's 1967 decision in National Bellas Hess volumes Department of Revenue, prohibiting States from collecting sales or use taxes from mail-order businesses.
Notes:
CRS Report.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC.
Other format:
Microfiche version: Library of Congress. Congressional Research Service. Congressional Power To Require Collection of State Sales/Use Taxes by Mail Order Firms: Due Process Concerns
Access Restriction:
Restricted for use by site license.