The Resource Commerce clause restraints on state taxation after Jefferson Lines
Commerce clause restraints on state taxation after Jefferson Lines
Resource Information
The item Commerce clause restraints on state taxation after Jefferson Lines represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Commerce clause restraints on state taxation after Jefferson Lines represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article analyses the Supreme Court's decision in the tax case Jefferson Lines and its implications for Commerce Clause adjudication of state taxation. The authors also consider the opinion's ramifications for the existing pattern of state sales taxation and, in particular, for state taxation of services and take a broader look at Jefferson Lines' impact on the Court's Commerce Clause jurisprudence in state tax cases
- Label
- Commerce clause restraints on state taxation after Jefferson Lines
- Title
- Commerce clause restraints on state taxation after Jefferson Lines
- Summary
- This article analyses the Supreme Court's decision in the tax case Jefferson Lines and its implications for Commerce Clause adjudication of state taxation. The authors also consider the opinion's ramifications for the existing pattern of state sales taxation and, in particular, for state taxation of services and take a broader look at Jefferson Lines' impact on the Court's Commerce Clause jurisprudence in state tax cases
- Citation source
- In: Tax law review. - Boston. - Vol. 51 (Fall 1995),
- http://library.link/vocab/creatorName
-
- Hellerstein, W
- McIntyre, M.J
- Pomp, R.D
- Language note
- English
- http://library.link/vocab/subjectName
-
- case law
- state tax
- sales tax
- Label
- Commerce clause restraints on state taxation after Jefferson Lines
- Abbreviated title
- TLR
- Label
- Commerce clause restraints on state taxation after Jefferson Lines
- Abbreviated title
- TLR
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Commerce-clause-restraints-on-state-taxation/-F8EpAjYdyg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Commerce-clause-restraints-on-state-taxation/-F8EpAjYdyg/">Commerce clause restraints on state taxation after Jefferson Lines</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Commerce-clause-restraints-on-state-taxation/-F8EpAjYdyg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Commerce-clause-restraints-on-state-taxation/-F8EpAjYdyg/">Commerce clause restraints on state taxation after Jefferson Lines</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
