States' drop-shipment statutes may be unconstitutional.

Subjects

Subjects :

Sales tax -- Evaluation
Drop shipments -- Taxation
Interstate commerce -- Laws, regulations and rules
United States Constitution (U.S. Const. art. 1, s. 8, cl. 3)

Details

ISSN :

07446713

Volume :

17

Issue :

4

Database :

Gale General OneFile

Journal :

Journal of State Taxation

Publication Type :

Periodical

Accession number :

edsgcl.54538439