The Resource Commerce clause restraints on state taxation after Jefferson Lines

Commerce clause restraints on state taxation after Jefferson Lines

Label
Commerce clause restraints on state taxation after Jefferson Lines
Title
Commerce clause restraints on state taxation after Jefferson Lines
Creator
Subject
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
Instantiates
Publication
Abbreviated title
TLR
Label
Commerce clause restraints on state taxation after Jefferson Lines
Publication
Abbreviated title
TLR

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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