http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Describes the streamlined sales and use tax agreement, an effort by States to compel out-of-State merchants to collect sales and use taxes on all sales to customers in their respective States, including sales over the Internet.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.