In a significant departure from Quill, these economic nexus standards seek to impose a use tax collection requirement
on out of state retailers with no physical presence in the state based on satisfying a certain level of sales to purchasers located within the state.
Perhaps most important, the SSUTA must contain a uniform rule to establish a small-seller exception to the remote seller collection requirement
That new information collection requirement
has been controversial.
The data collection requirement
will be in two parts; the first will comprise data for the month of March 2011 and is due May 31, 2011; the second part will cover the third quarter of FY 2011 and is due Aug.
It should be possible for the latest intelligence collection requirement
or tip to be imparted to every patrol officer in a metropolitan region at least as often as the next shift change.
Of key importance in this hearing were the urgent requests by Justices Kennedy and O'Connor that Quill's counsel clarify whether he was relying on the Interstate Commerce Clause or the Due Process Clause in arguing that the collection requirement
was not constitutionally permitted.
Small businesses with less than $5 million in out-of-state taxable sales would be exempted from the collection requirement
DOD, GSA, and NASA Issue Notice of Request for Public Comments Regarding Extension of Information Collection Requirement
Regarding Termination Settlement Proposal Forms
To be effective, however, Congress would have to require adoption of a uniform code and rate in each state as a condition of imposing the collection requirement
NLC's standing policy position on the issue, support for a federal vendor collection requirement
and the resolution passed by the membership at the last Congress of Cities remain as guidance on the issue.
First, there must be adequate connection between the state and the corporation upon which a tax or a tax collection requirement
is being imposed.
If our CM hoped to get CJTF to give us the ISR assets we needed for an upcoming operation, especially one conducted in mountainous terrain, Shadow needed to be included on the Collection Plan, if only to make clear the reasons why it could "not" satisfy the collection requirement