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Current Problems and Issues in State Taxation of interstate Commerce

Download Current Problems and Issues in State Taxation of interstate Commerce

Government Finance Brief No. 3 (New Series)

State taxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities. ation of interstate commerce is receiving close attention as a result of a four-year study by a special Congressional committee and subsequent proposals far Federal action to assure uniform treatment of interstate business.

This pamphlet, third in a new series, is designed to furnish background for current discussions and to summarize the findings and recommendations of the Congressional committee. The Foundation takes no position on this or any other legislation.

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