July 26-27, 1999
Montreal, Canada

States’ Record of Discriminatory Taxation of Interstate Commerce Should Prevent Congress From Aiding U. S. States in Tax Collection Efforts

Kaye Caldwell

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Table of Contents

• States’ Record of Discriminatory Taxation of Interstate Commerce Should Prevent Congress From Aiding U. S. States in Tax Collection Efforts
• Local Governements Lobbying Congress
• Given the extreme difficulty in obtaining redress for unconstitutionally discriminatory taxes, should Congress should regulate any state and local taxes or tax collection obligations that it allows to be imposed on sellers with no physical presence in the taxing state?
• Difficulties of Fighting Discriminatory Taxation
• Difficulties of Fighting Discriminatory Taxation, continued
• Actions for Congress
• Conclusion