Illinois, North Carolina Join Push Nationwide to Simplify Sales Tax
- Some issues never go away... Goldstein, Benson S. // National Public Accountant;Mar/Apr98, Vol. 43 Issue 2, p6
Discusses some of the controversial issues involving legislative tax reforms and sales taxes in the United States. Differences of sales tax collection from state to state; Issue of mail-order sales taxes; Internet sales tax debate; Goals of the Internet Tax Freedom Act; Debate over Medicare...
- Tax Accounting. Salles, James E. // Corporate Business Taxation Monthly;Jun2000, Vol. 1 Issue 9, p36
Discusses the U.S. Wilkinson-Beane, Inc. versus Commissioner case on the requirement of regulations for taxpayers that sell merchandise to accrue their purchases and sales. Decision on the case; Impact of the issue on the Internal Revenue Service and the Congress; Information on court cases...
- Aggressive Arkansas Sales Tax Law Might Prove Unconstitutional. Vadum, Matthew // Bond Buyer;03/29/2001, Vol. 335 Issue 31107, p5
Reports on the alleged unconstitutionality of an Arkansas law to prevent remote-sales retailers from escaping the obligation to collect the state's sales and use tax. Creation of a separate corporation specifically to conduct online business; Approval of Act 922 by Governor Mike Huckabee in...
- Put all taxes on November ballot for approval. Kaloogian, Howard // San Diego Business Journal;8/26/96, Vol. 17 Issue 35, p39
Opinion. Comments on the need to acquire the people's approval regarding proposed tax measures. Sales tax increases provided in California's SB-1958; California Supreme Court's ruling on Proposition 62.
- Georgia House reshapes state's mold tax. Toloken, Steve // Plastics News;02/28/2000, Vol. 11 Issue 54, p1
Reports on the Georgia House's adoption of a tax package that includes a sales-tax exemption for molds. Elimination of a tax targeted by plastics industry lobbyists; Sponsor of the bill; Remarks of industry officials regarding the tax package.
- Issues and proposed solutions. // Congressional Digest;May2000, Vol. 79 Issue 5, p132
Focuses on issues regarding Internet taxation policy in the United States. Enactment of the 1998 Internet Tax Freedom Act; Proposed resolutions seeking a permanent status of Federal moratorium on State and local taxes on Internet; Proposal of Senator Ernest Hollings to impose a five percent...
- Wyoming dealers fight state sales tax collection law. Frasier, Brian // Automotive News;2/5/1996, Vol. 70 Issue 5644, p30i
Reports on the Wyoming Automobile Dealers Association's opposition to a state law that requires dealers to pay for all sales tax not paid by customers. Wyoming legislature's deliberation in February 1996 on the removal of the sales tax burden from dealers; Addition of a deterrent for plate...
- In Search of a Simple Sales Tax. Tubbesing, Carl // State Legislatures;May2001, Vol. 27 Issue 5, p10
Focuses on legislative proposals on the reform of sales tax systems in the United States. Effect of state taxes to retail trade; Taxation of Internet retailing or online shopping services; Details on the taxation models presented through the Streamlined Sales Tax Project; Discussion on the...
- Closing In on an Internet Sales Tax. Swope, Christopher // Governing;Aug2003, Vol. 16 Issue 11, p44
Focuses on several U.S. states that are implementing sales tax laws in 2003. Reason for passing sales tax laws; Problem with Texas' simplification law; Reason of Round Rock for protesting against Texas' simplification law.