Federal Streamlined Sales Tax Legislation Introduced in the Senate
Posted: 17 Jan 2006
Abstract
The authors provide an analysis of the federal sales tax streamlining legislation introduced by Sen. Michael Enzi, R-Wyo., and Sen. Byron Dorgan, D-N.D. (S. 2152 and S. 2153, respectively). The bills, if enacted, would negate in some respects the U.S. Supreme Court's decisions in Quill and National Bellas Hess, the authors say.
Suggested Citation: Suggested Citation
Friedman, Jeffrey A. and Kearns, Charles C., Federal Streamlined Sales Tax Legislation Introduced in the Senate. State Tax Notes, Vol. 39, No. 1, January 16, 2006, Available at SSRN: https://ssrn.com/abstract=875898
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.