COLLECTION OF USE TAX: A VIABLE ALTERNATIVE

COLLECTION OF USE TAX: A VIABLE ALTERNATIVE

JOHN DUE deplores the recent decision of the U.S. Supreme Court whereby a firm soliciting by mail order only cannot be forced to collect the use tax. He says, "The states lose revenue, in-state retailers lose business, and location of economic activity is distorted. The Supreme Court has blocke...

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Veröffentlicht in:National tax journal 1968-09, Vol.21 (3), p.362-362
1. Verfasser: SOMERS, HAROLD M.
Format: Artikel
Sprache:eng
Schlagworte:
Federal taxes
Sales taxes
Tax collection
Taxation
Use taxes
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Beschreibung
Zusammenfassung:JOHN DUE deplores the recent decision of the U.S. Supreme Court whereby a firm soliciting by mail order only cannot be forced to collect the use tax. He says, "The states lose revenue, in-state retailers lose business, and location of economic activity is distorted. The Supreme Court has blocked one potentially...
ISSN:0028-0283
1944-7477
DOI:10.1086/NTJ41791618