Hearings, Reports and Prints of the House Committee on the JudiciaryU.S. Government Printing Office, 1966 |
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Common terms and phrases
adopted allocation apportionment formula Association of Tax audit basis believe bill burden business location California Carolina Chairman collect committee compliance concerned Congress cost DRABKIN effect employees enacted exemption Florida going Governor gross receipts tax hearings HUFF HUTCHINSON impose income tax independent contractor Indiana industry Internal Revenue Service interstate business interstate commerce interstate compact jurisdictional standard KASTENMEIER legislation legislature LYNCH manufacturing MATTERSDORF ment Mexico multistate businesses National Association net income NEVINS operations Oregon out-of-State payroll Pennsylvania percent present problem proposed provisions Public Law question recommendations require result revenue RODINO sales factor sales tax sales-and-use tax seller South Carolina statement statute Supreme Court SUTHERLAND tangible personal property tax administrators tax base tax laws tax liability taxable taxation of interstate taxing jurisdiction taxpayer Thank three-factor formula tion two-factor formula U.S. Supreme Court uniform act Washington WHITENER WILLIS York ZEIFMAN
Popular passages
Page 486 - ... the base of operations or the place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual's residence is in this state.
Page 482 - The commission or any commissioner or any party may, in any investigation or hearing before the commission, cause the deposition of witnesses residing within or without the state to...
Page 378 - I regard it as a salutary doctrine that cities, states and the Federal Government must exercise their powers so as not to discriminate between their inhabitants except upon some reasonable differentiation fairly related to the object of regulation.
Page 224 - No Act of Congress shall be construed to invalidate, impair, or supersede any law enacted by any State for the purpose of regulating the business of insurance...
Page 500 - The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this State during the tax period, and the denominator of which is the total sales of the taxpayer everywhere during the tax period.
Page 41 - the narrow scope of judicial proceedings" ' Congress alone can, in the exercise of its plenary constitutional control over interstate commerce, not only consider whether such a tax as now under scrutiny is consistent with the best interests of our national economy, but can also on the basis of full exploration of the many aspects of a complicated problem devise a national policy fair alike to the States and our Union.
Page 442 - State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business 7.
Page 485 - All business income shall be apportioned to this State by multiplying the income by a fraction, the numerator of which is the property factor plus the payroll factor plus the sales factor, and the denominator of which is three.
Page 497 - Sales" means all gross receipts of the taxpayer not allocated under paragraphs of this Article. (h) "State" means any State of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any Territory or Possession of the United States, and any foreign country or political subdivision thereof. (i) "This State...
Page 224 - The business of insurance, and every person engaged therein, shall be subject to the laws of the several States which relate to the regulation or taxation of such business.