Interstate Taxation, S. 2173: Hearings Before the Committee on the Judiciary, United States Senate, Ninety-fifth Congress, First and Second Sessions ....U.S. Government Printing Office, 1979 - 957 Seiten |
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Seite 8
... records so that in the event of audit , whole- salers can prove that the tax was not required to be collected . As an ... record with the State , or political subdivision , in each case and can be easily located and audited . This bill ...
... records so that in the event of audit , whole- salers can prove that the tax was not required to be collected . As an ... record with the State , or political subdivision , in each case and can be easily located and audited . This bill ...
Seite 12
... records . Senator MATHIAS . And that also puts your wholesalers in a position of being a hostage to his retailer if the retailer doesn't maintain ade- quate records ? Mr. McCAMANT . That's true , sir , it may , because he's even more ...
... records . Senator MATHIAS . And that also puts your wholesalers in a position of being a hostage to his retailer if the retailer doesn't maintain ade- quate records ? Mr. McCAMANT . That's true , sir , it may , because he's even more ...
Seite 13
... record . In 1966 , the Honorable Jack Campbell , Governor of New Mexico , stated before the House subcommittee : Problems pointed out by the Willis subcommittee should , however , be cured by State action and not by action of the ...
... record . In 1966 , the Honorable Jack Campbell , Governor of New Mexico , stated before the House subcommittee : Problems pointed out by the Willis subcommittee should , however , be cured by State action and not by action of the ...
Seite 35
... record keeping and the many rates of local tax that confronts the out - of - state seller also falls upon the in - state seller who is doing business in the many cities and counties and levy a sales or use tax . We , also , agree that ...
... record keeping and the many rates of local tax that confronts the out - of - state seller also falls upon the in - state seller who is doing business in the many cities and counties and levy a sales or use tax . We , also , agree that ...
Seite 37
... record to the Judiciary Committee of the Tennessee Revenue Department's views of S.B. 2173. Present at the hearing on December 5 , 1977 , were Mr. W. J. Owens , Director , Sales and Use Tax Division , Tennessee Department of Revenue ...
... record to the Judiciary Committee of the Tennessee Revenue Department's views of S.B. 2173. Present at the hearing on December 5 , 1977 , were Mr. W. J. Owens , Director , Sales and Use Tax Division , Tennessee Department of Revenue ...
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activities affiliated allocation appellant applied apportioned apportionment formula audit Baskin-Robbins bill burden business income Butler Brothers California combined reporting Commerce Clause committee Compact Clause Congress Constitution cost customers decision determine dividends exemption fact Federal Florida foreign source income Franchise Tax Franchise Tax Board going gross receipts tax Illinois imposed included income tax interstate business interstate commerce interstate sales interstate taxation Iowa jurisdictional standard legislation mail order manufacturing ment Moorman multinational multinational corporations Ohio operations payroll percent problem profits purchaser require result retail rule sales factor sales tax Senator MATHIAS SINGLETARY solicitation South Carolina statute subsidiaries supra tangible personal property tax administrators tax base Tax Compact tax laws tax liability tax treaties taxable income taxing jurisdictions taxpayer three-factor formula tion transactions treaty U.S. Steel U.S. Supreme Court Underwood Typewriter uniformity unitary business unitary method United West Virginia
Beliebte Passagen
Seite 672 - No State shall, without the Consent of Congress, . . . enter into any Agreement or Compact with another State, or with a foreign Power, . . .
Seite 593 - conclude [s] that net income from the interstate operations of a foreign corporation may be subjected to state taxation provided the levy is not discriminatory and is properly apportioned to local activities within the taxing State forming sufficient nexus to support the same.
Seite 695 - No two or more states shall enter into any treaty, confederation or alliance whatever between them, without the consent of the United States in congress assembled, specifying accurately the purposes for which the same is to be entered into, and how long it shall continue.
Seite 553 - Carolina a percentage of income "out of all appropriate proportion to the business transacted by the appellant in that State," the court refused to approve the result reached by the formula.
Seite 677 - Looking at the clause in which the terms "compact" or "agreement" appear, it is evident that the prohibition is directed to the formation of any combination tending to the increase of political power in the states, which may encroach upon or interfere with the just supremacy of the United States.
Seite 639 - Every retailer maintaining a place of business in this State and making sales of tangible personal property for storage, use, or other consumption in this State, not exempted hereunder shall, at the time of making the sales or, if the storage, use, or other consumption of the tangible personal property is not then taxable hereunder, at the time...
Seite 582 - ... having understandably persisted in their efforts to get some return for the substantial benefits they have afforded it, there is little wonder that there has been no end of cases testing out state tax levies. The resulting judicial application of constitutional principles to specific state statutes leaves much room for controversy and confusion and little in the way of precise guides to the States in the exercise of their indispensable power of taxation.
Seite 652 - Words and phrases are construed according to the context and the approved usage of the language; but technical words and phrases, and such others as have acquired a peculiar and appropriate meaning...
Seite 692 - Bass, Ratcliff & Gretton, Ltd., v. State Tax Commission, 266 US 271).
Seite 447 - The legislature in attempting to put upon this business its fair share of the burden of taxation was faced with the impossibility of allocating specifically the profits earned by the processes conducted within its borders.