H.R. 1083, The Business Activity Tax Simplification Act of 2009
- This item is from the 111th Congress (2009-2010) and is no longer current. Comments, voting, and wiki editing have been disabled, and the cost/savings estimate has been frozen.
Comparing revision saved on February 14, 2009, 07:30:10 (webmaster), with revision saved on March 19, 2009, 07:31:25 (webmaster):
H.R. 1083 would regulate certain State taxation of interstate commerce.
== Detailed Summary ==
<summary>
(Log in to editBusiness Activity Tax Simplification Act of 2009 - Expands the wikifederal prohibition against state taxation of interstate commerce to: (1) include taxation of out-of-state transactions involving all forms of property, including intangible personal property and be the first to provide a detailed summaryservices (currently, only sales of tangible personal property are protected); and (2) prohibit state taxation of an out-of-state entity unless such entity has a physical presence in the bill!)taxing state. Sets forth criteria for determining that a person has a physical presence in a state.
</summary>
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== Status of the Legislation ==
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Latest Major Action: 2/13/2009:3/16/2009: Referred to House committee.subcommittee. Status: Referred to the House CommitteeSubcommittee on the Judiciary.Commercial and Administrative Law.
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== Points in Favor ==
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== Points Against ==
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Visitor Comments
Vincent
September 23, 2010, 10:40am (report abuse)Under the constitution and tax case law, taxes should match state benefits provided. (Complete Auto case). States are taxing without providing benefits. A market for a product and enforcement of other state judgments in court for collection are not state benefits. A market is there b/c we are a capitalist society and it must be provided and access to court systems for judgments in other states are part of the full faith and credit clause. A state cannot ask for payment from out of state companies with no physical presence in the state for such things they are obligated to provide in order to be a state.