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, Volume 4
United States. Congress. House. Committee on the Judiciary. Subcommittee on Monopolies and Commercial Law
U.S. Government Printing Office, 1989 - Retail trade - 861 pages
What people are saying - Write a review
We haven't found any reviews in the usual places.
Other editions - View all
action activities amendment amount apply argument Association authority basis Bellas Hess benefits bill BROOKS burden catalogs Chairman RODINO commerce clause committee companies competitive concerns Congress congressional constitutional consumer corporation cost customers decision direct marketers dissent due process clause effect enacted enforce equal protection estimates exempt fact federal firms going Governor held houses Illinois important imposed increase industry interstate interstate commerce involved issue jurisdiction Justice legislation limits mail order mail-order means million nexus operations opinion out-of-state percent present problem Professor proposed purchases question reason regulation representing require residents retailers revenue REVIEW sales tax seller state's statute Subcommittee Supreme Court tax collection tax rate taxation Thank tion transactions uniform United York
Page 475 - 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.
Page 317 - 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.
Page 408 - 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.
Page 648 - 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.
Page 439 - 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.
Page 462 - 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...
Page 560 - 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.
Page 500 - 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...
Page 479 - 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.
Page 545 - 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