US (United States) Code. Title 15. Chapter 10B: State taxation of income from interstate commerce

Codificación normativa de EEUU (Estados Unidos) Legislación Federal estadounidense # Commerce and trade

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15 USC CHAPTER 10B - STATE TAXATION OF INCOME FROM

INTERSTATE COMMERCE 01/06/03

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TITLE 15 - COMMERCE AND TRADE

CHAPTER 10B - STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE

.

-HEAD-

CHAPTER 10B - STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE

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SUBCHAPTER I - NET INCOME TAXES

Sec.

381. Imposition of net income tax.

(a) Minimum standards.

(b) Domestic corporations; persons domiciled in or

residents of a State.

(c) Sales or solicitation of orders for sales by

independent contractors.

(d) Definitions.

382. Assessment of net income taxes.

(a) Limitations.

(b) Collections.

383. ''Net income tax'' defined.

384. Separability.

SUBCHAPTER II - DISCRIMINATORY TAXES

391. Tax on or with respect to generation or transmission of

electricity.

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15 USC SUBCHAPTER I - NET INCOME TAXES 01/06/03

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TITLE 15 - COMMERCE AND TRADE

CHAPTER 10B - STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE

SUBCHAPTER I - NET INCOME TAXES

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SUBCHAPTER I - NET INCOME TAXES

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15 USC Sec. 381 01/06/03

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TITLE 15 - COMMERCE AND TRADE

CHAPTER 10B - STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE

SUBCHAPTER I - NET INCOME TAXES

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Sec. 381. Imposition of net income tax

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(a) Minimum standards

No State, or political subdivision thereof, shall have power to

impose, for any taxable year ending after September 14, 1959, a net

income tax on the income derived within such State by any person

from interstate commerce if the only business activities within

such State by or on behalf of such person during such taxable year

are either, or both, of the following:

(1) the solicitation of orders by such person, or his

representative, in such State for sales of tangible personal

property, which orders are sent outside the State for approval or

rejection, and, if approved, are filled by shipment or delivery

from a point outside the State; and

(2) the solicitation of orders by such person, or his

representative, in such State in the name of or for the benefit

of a prospective customer of such person, if orders by such

customer to such person to enable such customer to fill orders

resulting from such solicitation are orders described in

paragraph (1).

(b) Domestic corporations; persons domiciled in or residents of a

State

The provisions of subsection (a) of this section shall not apply

to the imposition of a net income tax by any State, or political

subdivision thereof, with respect to -

(1) any corporation which is incorporated under the laws of

such State; or

(2) any individual who, under the laws of such State, is

domiciled in, or a resident of, such State.

(c) Sales or solicitation of orders for sales by independent

contractors

For purposes of subsection (a) of this section, a person shall

not be considered to have engaged in business activities within a

State during any taxable year merely by reason of sales in such

State, or the solicitation of orders for sales in such State, of

tangible personal property on behalf of such person by one or more

independent contractors, or by reason of the maintenance, of an

office in such State by one or more independent contractors whose

activities on behalf of such person in such State consist solely of

making sales, or soliciting orders for sales, or tangible personal

property.

(d) Definitions

For purposes of this section -

(1) the term ''independent contractor'' means a commission

agent, broker, or other independent contractor who is engaged in

selling, or soliciting orders for the sale of, tangible personal

property for more than one principal and who holds himself out as

such in the regular course of his business activities; and

(2) the term ''representative'' does not include an independent

contractor.

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(Pub. L. 86-272, title I, Sec. 101, Sept. 14, 1959, 73 Stat. 555.)

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STUDY AND REPORT BY CONGRESSIONAL COMMITTEES OF STATE TAXATION FROM

INTERSTATE COMMERCE

Title II of Pub. L. 86-272, as amended by Pub. L. 87-17, Apr. 7,

1961, 75 Stat. 41; Pub. L. 87-435, Apr. 21, 1962, 76 Stat. 55; Pub.

L. 88-42, June 21, 1963, 77 Stat. 67; Pub. L. 88-286, Mar. 18,

1964, 78 Stat. 166, and repealed by Pub. L. 94-455, title XXI, Sec.

2121(a), Oct. 4, 1976, 90 Stat. 1914, provided for a study by the

Committee on the Judiciary of the House of Representatives and the

Committee on Finance of the United States Senate, acting separately

or jointly, or any duly authorized subcommittee thereof, of all

matters pertaining to the taxation of interstate commerce by the

States, territories, and possessions of the United States, the

District of Columbia, and the Commonwealth of Puerto Rico, or any

political or taxing subdivision of the foregoing, and for a report

together with their proposals for legislation on or before June 30,

1965.

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SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 382 of this title.

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15 USC Sec. 382 01/06/03

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TITLE 15 - COMMERCE AND TRADE

CHAPTER 10B - STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE

SUBCHAPTER I - NET INCOME TAXES

-HEAD-

Sec. 382. Assessment of net income taxes

-STATUTE-

(a) Limitations

No State, or political subdivision thereof, shall have power to

assess, after September 14, 1959, any net income tax which was

imposed by such State or political subdivision, as the case may be,

for any taxable year ending on or before such date, on the income

derived within such State by any person from interstate commerce,

if the imposition of such tax for a taxable year ending after such

date is prohibited by section 381 of this title.

(b) Collections

The provisions of subsection (a) of this section shall not be

construed -

(1) to invalidate the collection, on or before September 14,

1959, of any net income tax imposed for a taxable year ending on

or before such date, or

(2) to prohibit the collection, after September 14, 1959, of

any net income tax which was assessed on or before such date for

a taxable year ending on or before such date.

-SOURCE-

(Pub. L. 86-272, title I, Sec. 102, Sept. 14, 1959, 73 Stat. 556.)

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15 USC Sec. 383 01/06/03

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TITLE 15 - COMMERCE AND TRADE

CHAPTER 10B - STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE

SUBCHAPTER I - NET INCOME TAXES

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Sec. 383. ''Net income tax'' defined

-STATUTE-

For purposes of this chapter, the term ''net income tax'' means

any tax imposed on, or measured by, net income.

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(Pub. L. 86-272, title I, Sec. 103, Sept. 14, 1959, 73 Stat. 556.)

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15 USC Sec. 384 01/06/03

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TITLE 15 - COMMERCE AND TRADE

CHAPTER 10B - STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE

SUBCHAPTER I - NET INCOME TAXES

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Sec. 384. Separability

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If any provision of this chapter or the application of such

provision to any person or circumstance is held invalid, the

remainder of this chapter or the application of such provision to

persons or circumstances other than those to which it is held

invalid, shall not be affected thereby.

-SOURCE-

(Pub. L. 86-272, title I, Sec. 104, Sept. 14, 1959, 73 Stat. 556.)

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15 USC SUBCHAPTER II - DISCRIMINATORY TAXES 01/06/03

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TITLE 15 - COMMERCE AND TRADE

CHAPTER 10B - STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE

SUBCHAPTER II - DISCRIMINATORY TAXES

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-HEAD-

SUBCHAPTER II - DISCRIMINATORY TAXES

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15 USC Sec. 391 01/06/03

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TITLE 15 - COMMERCE AND TRADE

CHAPTER 10B - STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE

SUBCHAPTER II - DISCRIMINATORY TAXES

-HEAD-

Sec. 391. Tax on or with respect to generation or transmission of

electricity

-STATUTE-

No State, or political subdivision thereof, may impose or assess

a tax on or with respect to the generation or transmission of

electricity which discriminates against out-of-State manufacturers,

producers, wholesalers, retailers, or consumers of that

electricity. For purposes of this section a tax is discriminatory

if it results, either directly or indirectly, in a greater tax

burden on electricity which is generated and transmitted in

interstate commerce than on electricity which is generated and

transmitted in intrastate commerce.

-SOURCE-

(Pub. L. 86-272, title II, Sec. 201, as added Pub. L. 94-455, title

XXI, Sec. 2121(a), Oct. 4, 1976, 90 Stat. 1914.)

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EFFECTIVE DATE

Section 2121(b) of Pub. L. 94-455 provided that: ''The amendment

made by subsection (a) (enacting this section) shall take effect

beginning June 30, 1974.''

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