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State and Local Sales and Use Taxes and Internet Commerce

Description: In theory, state sales and use taxes are consumption taxes based on the destination principle. The destination principle prescribes that taxes should be paid where the consumption takes place. Sales taxes collected at the point of sale achieve this if consumption takes place near the point of transaction. Thus, to remain consistent with the destination principle, consumers pay a use tax on products purchased out-of-state and used in their home state where consumption likely takes place.
Date: March 9, 2006
Creator: Maguire, Steven
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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The Alternative Minimum Tax for Individuals

Description: This report provides a brief overview of the alternative minimum tax (AMT) for individuals, discusses the issues associated with the current system, and describes current legislation to amend the AMT. The report will be updated as legislative action warrants.
Date: May 22, 2006
Creator: Esenwein, Gregg A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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An Introduction to the Design of the Low-Income Housing Tax Credit

Description: This report discusses the Low-Income Housing Tax Credit (LIHTC), which is a federal provision that reduces the income tax liability of taxpayers claiming the credit. These taxpayers are typically investors in real estate development projects that have traded cash for the tax credits to support the production of affordable housing. The credit is intended to lower the financing costs of housing developments so that the rental prices of units can be lower than market rates, and thus, presumably, a… more
Date: February 24, 2006
Creator: Jackson, Pamela J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Energy Efficiency and Renewable Energy Legislation in the 109th Congress

Description: This report reviews the status of energy efficiency and renewable energy legislation introduced during the 109th Congress. Action in the second session has focused on appropriations bills; the first session focused on omnibus energy policy bill H.R. 6 and several appropriations bills. this report describes several major pieces of legislation, including the Energy Policy Act of 2005 and the Transportation Equity Act. For each bill listed in this report, a brief description and a summary of actio… more
Date: August 14, 2006
Creator: Sissine, Fred
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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