rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Congressional Power To Require Collection of State Sales/Use Taxes by Mail Order Firms
    sub title: Due Process Concerns
  name:
    name part: Library of Congress
    name part: Congressional Research Service.
    role:
      role term: creator
  name:
    name part: ProQuest (Firm)
  type of resource: text
  genre: Electronic books.
  origin info:
    place:
      place term: dcu
    date issued: 1985
    issuance: monographic
  language:
    language term: eng
  physical description:
    reformatting quality: preservation
    form: remote
    extent: 1 online resource.
  abstract: 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.
  note: 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.
  note: CRS Report.
  note: Electronic resource.
  subject:
    geographic code: n-us---
  subject:
    name:
      name part: United States.
      name part: Congress
    topic: Powers and duties
  subject:
    topic: Judge-made law
  subject:
    topic: Sales tax
  related item:
    title info:
      title: Congressional Power To Require Collection of State Sales/Use Taxes by Mail Order Firms: Due Process Concerns
    name:
      name part: Library of Congress. Congressional Research Service.
  related item:
    title info:
      title: U.S. Congressional Research
  identifier: http://proxy.library.tamu.edu/login
  record info:
    record content source: ProQuest
    record creation date: 100616
    record change date: 20260608151613.4
    record identifier: in00003373610