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Use taxes and fair apportionment: an argument for reviving the external consistency requirement
- Source :
- Journal of State Taxation. March 1, 2011, Vol. 29 Issue 3, p21, 10 p.
- Publication Year :
- 2011
-
Abstract
- Introduction The Illinois Supreme Court recently decided a commerce clause challenge to imposition of a use tax in Irwin Industrial Tool Company v. Department of Revenue. (1) In upholding imposition [...]
- Subjects :
- Use tax -- Cases -- Laws, regulations and rules
Allocation (Taxation) -- Laws, regulations and rules
Interstate commerce -- Laws, regulations and rules
Government regulation
Business, general
Business
Law
Irwin Industrial Tool Co. v. Department of Revenue (2010 Lexis 1065 (Ill. Sept. 23, 2010))
United States Constitution (U.S. Const. art. 1, s. 8, cl. 3)
Subjects
Details
- Language :
- English
- ISSN :
- 07446713
- Volume :
- 29
- Issue :
- 3
- Database :
- Gale General OneFile
- Journal :
- Journal of State Taxation
- Publication Type :
- Periodical
- Accession number :
- edsgcl.310742337