...| The Internet Sales Tax | Sales Tax Headaches | | [Type the author name] | Park University | MG 260 | Internet Sales Tax I. Lure of the No Tax Sale A. Supreme Court Ruling a. Quill v. North Dakota B. Sales and Use Tax 1. Declining Revenue a. Internet Sales b. Purchasing shift taxable goods v. services 2. Congress Failure to Act a. Three serious impacts b. States React independently II. States Actions A. Click through Nexus Laws 1. Illinois Example a. $153- $170 Million lost revenue per year (1) Main Street Fairness Act (2) Amazon & Overstock Pull Affiliates (3) Affiliates Flee Illinois 2. Illinois Court Ruling a. Law fails Muster III. States Band Together A. Streamlined Sales Tax Project a. Streamlined Sales and Use Tax Agreement 1. 44 States and DC 2. Impact large online and catalogue retailers IV. Congress Proposes Legislation A. Main Street Fairness Act B. Market Place Fairness Act C. Market Place Equity Act V. Closing A. Legislation or Review by the Supreme Court The lure of the no tax sale “The internet has emerged as an extremely important channel of commerce in our nation for this reason; we must be vigilant in keeping this medium as unencumbered from regulations and taxes...
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...publication, peer reviewed journal, or professional conference. This is not a draft, and is submitted for grading to satisfy in part the requirements for this course and the program(s) in which I am enrolled. In typing my name following the word 'Signature', I intend that this certification will have the same authority and authenticity as a document executed with my hand-written signature. Type Signature: Spencer G. Powell TABLE OF CONTENTS Page INTRODUCTION 3 BODY 3 Legalities 3 National Bellas Hess v. Illinois Department of Revenue 4 Quill v. North Dakota 4 Marketplace Fairness Act of 2013 5...
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...2/5/2012 ECONOMIC NEXUS IN WASHINGTON STATE: DEFINING SUBSTANTIAL NEXUS Armikka R. Bryant* I. INTRODUCTION This Article explores the evolving framework of nexus and examines the constitutional constraints imposed on states’ tax jurisdiction and how states overcome those limitations. In 2010, the Washington State Legislature declared that out-of-state businesses with no physical presence in Washington were earning significant income from Washington residents by providing services or collecting royalties on the use of intangible property in the state.1 The Legislature also determined that, although these out-of-state businesses did not have a physical presence in the state and were not paying their fair share of Washington State taxes, they were nonetheless receiving the following significant benefits provided by the state: • Laws providing protection of business interests or regulating consumer credit; • Access to courts and judicial process to enforce business rights, including debt collection and intellectual property rights; • An orderly and regulated marketplace; and • Police and fire protection and a transportation system benefiting in-state agents and other representatives of out-of-state businesses.2 * Armikka R. Bryant, Tax Policy Counsel, Washington State Department of Revenue; J.D., 2001, The University of Iowa; LL.M. (Taxation), 2004, The University of Washington; B.A., 1997, The University of Michigan; member of Washington State Bar. I would...
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...Iowa Tax Case Could Cost Nation’s Franchises September 2010 Franchising World Franchisors should also expect the impact of the decision in KFC Corp. to extend beyond Iowa. The Iowa Supreme Court in late May heard oral arguments in KFC Corp. vs. Iowa Department of Revenue, a case that could have a substantial financial impact on franchisors across the nation. Iowa asserted that KFC is subject to the state’s corporate income tax based solely on the fact that it received royalties from franchisees in Iowa. The state cited Geoffrey v. South Carolina Tax Commission and related cases in support of its position. However, a victory by the state would represent an extension of those cases because KFC involves licensing agreements between unrelated parties. The KFC case could result in a landmark decision for states attempting to impose income tax on out-of-state franchisors and other similarly situated taxpayers. Background on State Tax Nexus Historically, many franchisors have reported and paid income taxes only in states in which they have a physical presence. This practice is based on a 1992 U.S. Supreme Court case, Quill Corp. v. North Dakota, which held that the Commerce Clause of the United States Constitution barred states from imposing a use-tax collection obligation on out-of-state corporations that had no physical presence in the taxing state. The court held that such corporations did not have the “substantial nexus” with the state that was required under the Commerce...
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...Criminal Law Case List Gideon v. Wainwright, 372 U.S. 335 (1963) Argersinger v. Hamlin, 407 U.S. 25 (1972) Carmell v. Texas, 529 U.S. 513 (2000) City of Houston, v. Hill, 482 U.S. 451 (1987) Miles v. United States, 101 U.S. 304 (1880) Miller v. Florida, 482 U.S. 423 (1963) RAV v. City of St. Paul, 505 U.S. 377 (1992) Abbate v. United States, 359 U.S. 187 (1959) Frisbie v. Collins, 342 U.S. 519 (1952) Hudson, v. United States, 522 U.S. 93 (1997) Petite v. United States, 361 U.S. 529 (1960) Waller v. Florida, 397 U.S. (1970) Robinson v. California, 370 U.S. 660 (1962) Smith v. United States, 508 U.S. 223 (1993) Atwater v. City of Lago Vista, 532 U.S. 318 (2001) Carella v. Claifornia, 491 U.S. 263 (1989) Liparota v. United States, 471 U.S. 419 (1985) Jacobsen v. United States, 503 U.S. 540 (1991) Medina v. California, 505 U.S. 437 (1992) Powell v. Texas, 392 U.S. 514 (1967) United States v. Bailey, 444 U.S. 394 (1979) Wisconsin v. Mitchell, 508 U.S. 476 (1993) Enmund v. Florida, 458 U.S. 782 (1982) Vacco v. Quill, 521 U.S. 793 (1997) Washington, et al. v. Glucksberg, 521 U.S. 702 (1997) Albers v. California, 354 U.S. 476 (1957) Doe v. Bolton, 410 U.S. 179 (1973) Heller v. New York, 413 U.S. 483 (1973) Kansas v. Crane, 534 U.S. 407 (2002) Kansas v. Hendricks, 521 U..S. 346 (1997) Kaplan v. California, 419 U.S. 915 (1974) Lawrence v. Texas, 539 U.S. 558 (2003) Miller v. California, 413 U.S. 15 (1973) Paris Adult Theater v. Slayton, 413 U.S. 49 (1973) ...
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...Internet Taxation Solutions for Amazon, Inc. Guy D. Hugaert October 9, 2011 IS 535 Professor Amita Suhrid-Cherewick Internet Taxation and Legislation One of the hottest political issues regarding taxation is how to tax revenue generated on the internet. Before the internet, stores were required to collect the appropriate sales tax rate in the state where the store was located. The store then forwarded the collected tax to the state tax collector. This system was working fine and was quite simple until the invention of the internet. The system has not changed for the traditional ‘brick and mortar’ store but things are much different for the ‘online’ store. This is where it gets interesting, how do we ensure that the sales taxes are paid or who is responsible for collecting the tax and what rate is paid and what state gets the taxes? For example, where should any sales tax is paid for candy ordered via the Internet from an Ohio vendor by a California resident while traveling in Georgia that is sent to a relative in Michigan (Nellen, 1999)? When the internet went commercial in 1995 it was free of regulation and taxes from the US government at all levels until 1996 when several US states saw the Internet as a great source of revenue for their states. Ten states (Hawaii, New Hampshire, New Mexico, North Dakota, Ohio, South Dakota, Tennessee, Texas, Washington & Wisconsin) started charging ISP’s an Internet access tax. This lead to the authoring of the...
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...Running head: TRACING THE NATURE OF SEMANTIC CHANGE Tracing the Nature of Semantic Change Shahrin Akter 1521358655 Department of English North South University Tracing the Nature of Semantic Change Introduction Language never stands still. All living languages are continually changing over the course of time due to social, cultural, environmental, historical and linguistic factors. Semantic change is one of the major phenomenon of language change. Basically, semantic change deals with the change of the original meaning of a word as well as the development of a new word which is reflected in the way the words are being used. This paper mainly puts an insight to the major causes of semantic change as well as trace the traditional classification made by various scholars. According to Varshney, “The main factors responsible for semantic change are vagueness in meaning, loss of motivation, polysemy, ambiguous contexts and the structure of the vocabulary”. (p. 284). Over the passage of time, people use words in a new context. Hence the meanings of the words are changing gradually, often to the point that the new meaning is radically different from the original usage. For instance, the word ‘awful’ originally meant ‘awe-inspiring, filling someone with deep awe’, as...
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...The Tongue and Quill AFH 33-337 1 AUGUST 2004 Communication is an essential tool for the twenty-first century Air Force BY ORDER OF THE SECRETARY OF THE AIR FORCE AIR FORCE HANDBOOK 33-337 1 AUGUST 2004 Communications and Information THE TONGUE AND QUILL COMMUNICATING IS A POWERFUL TOOL FOR THE TWENTY-FIRST CENTURY AIR FORCE The Tongue and Quill is dedicated to every man and woman in today’s Air Force who will ever sling ink at paper, pound a keyboard, give a briefing, or staff a package to support the mission. Currently, The Tongue and Quill is widely used by Air Force military and civilian members, professional military school educators and students, and civilian corporations around the United States. As United States Air Force employees, it is important we communicate clearly and effectively to carry out our mission. This handbook together with AFMAN 33-326, Preparing Official Communications, will provide the necessary information to ensure clear communications— written or spoken. The use of the name or mark of any specific manufacturer, commercial product, commodity, or service in this publication does not imply endorsement by the Air Force To all you enthusiastic users worldwide, keep up the good fight! SUMMARY OF REVISIONS This revision improved organization; rearranged layout; updated quotes, art and word lists; and added material on preparing to write and speak, writing with focus, communicating to persuade, research, meetings, briefings and listening;...
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...Personal Information Born Olive Marjorie Senior on December 23, 1941, in Jamaica; immigrated to Canada, 1991. Education: Carleton University (Ottawa, Canada), B.S., journalism, 1967. Career Daily Gleaner newspaper, Jamaica, reporter and sub-editor; Jamaica Information Service, information officer, 1967-69; Jamaica Chamber of Commerce, public relations officer, 1969-71; JCC Journal, editor, 1969-71; Institute of Social and Economic Research, University of the West Indies, Jamaica, publications editor, 1972-77; Social and Economic Studies, editor, 1972-77; freelance writer and researcher, part-time teacher in communications, publishing consultant, and speech writer, Jamaica, 1977-82; Institute of Jamaica Publications, managing editor, 1982-89; Jamaica Journal, editor, 1982-89; freelance teacher, writer, lecturer, 1989-; University of the West Indies, Cave Hill, Barbados, visiting lecturer/writer-in-residence, 1990; Caribbean Writers Summer Institute, University of Miami, Florida, director of fiction workshop, 1994, 1995; St. Lawrence University, Canton, NY, Dana Visiting Professor of creative writing, 1994-95; University of Alberta, Edmonton, Canada, writer-in-residence, 1998-99. Life's Work Jamaican-born journalist, poet, and short story writer Olive Senior is one of Caribbean literature's leading feminist voices. Her works, though written in English, remain heavily influenced by the region's patois, and draw heavily upon its oral storytelling traditions. In both her verse...
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...One Addiction, One Body, Two Minds. The novel Strange Case of Dr. Jekyll and Mr. Hyde by Robert Lewis Balfour Stevenson is a gothic mystery story based around addiction. By the title one would assume Dr. Jekyll and Mr. Hyde are two people, strangely this is not the case. Dr. Jekyll was a well-known doctor in London, England; Mr. Hyde was his evil alter ego. An anonymous narrator in a third person point of view tells the tale. Jekyll while in his laboratory creates a potion that is able to change him inside and out. This potion destroys his physical appearance and erases all sense of mental stability. As Jekyll, the man was a smart successful and popular doctor, as Hyde he was a murderer, criminal, and intolerable ugly man. Jekyll drinks the potion and is miraculously changed, but over time the transformations become uncontrollable. Stevenson shows the man’s life becoming more degrading as the addiction becomes more prominent and depended. This is a very problematic topic in the story. Robert Lewis Stevenson demonstrated in his novel Dr. Jekyll and Mr. Hyde that any form of addiction can have catastrophic results such as becoming addicted to power, running away from reality, and temptation. The novel Dr. Jekyll and Mr. Hyde is a story that deals with a prominent and well-respected person that acts in two completely different ways. The main character, Dr. Jekyll, from the story was a gifted doctor and a brilliant scientist. Whereas the alter ego, Mr. Hyde was a dark person...
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...V. North Dakota, 504 U.S. 298 (1992). In legal terms, this physical presence is known as a "nexus." Nexus is the the determining factor of whether an out-of-state business selling products into a different state is liable for collecting use tax to the customers in that state. Many states define nexus differently. Generally speaking, a physical presence means such things as: having a warehouse in the state, having a store in the state, having an office in the state, or having a sales representative in the state. So, if a business has a store or office of some sort, a nexus exists. However, this rule has been a matter of significant debate in many states. Many in-store retailers think it is unfair because the rule favors online retailers. As state revenue has decreased in light...
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...Euthanasia Debate May 24, 2010 Professor Melissa Green, M.H.A. Euthanasia Debate Every day in the field of medicine professionals are faced with an ethical decision or problem. The advancements in medicine and technology are raising questions and concerns never once thought of. Controversy over euthanasia is on the forefront of today’s health care platform. With the present change occurring with the American Heath Care Reform health care providers and society need to be informed of the options available in end of life care. This paper will present a debate about human euthanasia. Euthanasia will first be defined. Support for each side of the debate will be presented. Each side will be provided with questions from the opposing side, with the opposing teams response presented. Each side will then present a closing statement, again to support their side from the result of the debate. Euthanasia defined Euthanasia is the practice of mercifully ending a person's life to free someone from a deadly disease. The word euthanasia comes from the Greek word "good death." The term euthanasia is being used synonymously with the term Physician Assisted Suicide (PAS), although they are not one and the same. PAS generally refers to a practice in which the physician provides a patient with a lethal dose of medication, upon the patient's request, which the patient intends to use to end his or her own life (University of Washington School of Medicine, 2010). Voluntary...
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...Travelling Players in Hamlet: New Historicist Issues Travelling Players in Hamlet: New Historicist Issues In Hamlet, Shakespeare makes use of a play within a play, as the device through which Prince Hamlet hopes to prove King Claudius’s guilt in the murder of the old King Hamlet. This idea suggests itself to Hamlet in Act 2, Scene 2, when Rosencrantz tells him that a group of actors will soon be arriving at Elsinore, at which point their conversation digresses briefly to the circumstances surrounding these itinerant players. In the space of the next 45 lines, Shakespeare informs his audience of several important issues affecting the real actors of his time. This is of particular interest from the viewpoint of New Historicism, which treats literature as a part of history, and as an expression or representation of forces on history (Holman and Harmon, 318). New Historicism emerged as a theoretical movement in the late 1970s and early 1980s with one of the earliest proponents being Louis A. Montrose. In his essay “Professing the Renaissance: The Poetics and Politics of Culture,” Montrose says that the focus of New Historicism “…has been upon a refiguring of the socio-cultural field within which canonical Renaissance literary and dramatic works were originally produced; upon resituating them not only in relationship to other genres and modes of discourse but also in relationship to contemporaneous social institutions and non-discursive practices”...
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...THE LAW ON ASSISTED SUICIDE On July 26, 1997, the U.S. Supreme Court unanimously upheld decisions in New York and Washington state that criminalized assisted suicide. These decisions overturned rulings in the 2nd and 9th Circuit Courts of Appeal which struck down state statutes banning physician-assisted suicide. Those courts had found that the statutes, which prohibited doctors from prescribing lethal medication to competent, terminally ill adults, violated the 14th Amendment. In striking the appellate decisions, the U.S. Supreme Court found that there was no constitutional "right to die," but left it to individual states to enact legislation permitting or prohibiting physician-assisted suicide. (The full text of these decisions, plus reports and commentary, can be found at the Washinton Post web site.) As of April 1999, physician-assisted suicide is illegal in all but a handful of states. Over thirty states have enacted statutes prohibiting assisted suicide, and of those that do not have statutes, a number of them arguably prohibit it through common law. In Michigan, Jack Kevorkian was initially charged with violating the state statute, in addition to first-degree murder and delivering a controlled substance without a license. The assisted suicide charge was dropped, however, and he was eventually convicted of second degree murder and delivering a controlled substance without a license. Only one state, Oregon, has legalized assisted suicide. The Oregon statute...
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...Cambridge University Press 0521804167 - Euthanasia, Ethics and Public Policy: An Argument Against Legalisation John Keown Frontmatter More information EUTHANASIA, ETHICS AND PUBLIC POLICY An Argument against Legalisation Whether the law should permit voluntary euthanasia or physicianassisted suicide is one of the most vital questions facing all modern societies. Internationally, the main obstacle to legalisation has proved to be the objection that, even if they were morally acceptable in certain hard cases, voluntary euthanasia and physician-assisted suicide could not be effectively controlled; society would slide down a slippery slope to the killing of patients who did not make a free and informed request, or for whom palliative care would have offered an alternative. How cogent is this objection? This book provides the general reader (who need have no expertise in philosophy, law or medicine) with a lucid introduction to this central question in the debate, not least by reviewing the Dutch euthanasia experience. It will interest readers in any country, whether for or against legalisation, who wish to ensure that their opinions are better informed. john keown is Senior Lecturer in the Law and Ethics of Medicine, Faculty of Law, University of Cambridge. His previous publications include Abortion, Doctors and the Law (1988) and Euthanasia Examined (1995). © Cambridge University Press www.cambridge.org Cambridge University Press 0521804167 - Euthanasia, Ethics and...
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