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Congressional Power To Require Collection of State Sales/Use Taxes by Mail Order Firms
Examines due process concerns arising from Federal legislation to overturn the Supreme Court's 1967 decision in National Bellas Hess v. Department of Revenue, prohibiting States from collecting sales or use taxes from mail-order businesses.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC.
Congressional Power To Require Collection of State Sales/Use Taxes by Mail Order Firms: Due Process Concerns
Library of Congress. Congressional Research Service.