Hearing on Interstate Use Tax Collection: Hearing Before the Committee on Small Business, United States Senate, One Hundred Second Congress, Second Session ... Wednesday, April 13, 1994

This volume contains the official transcript of the Hearing on Interstate Use Tax Collection before the Committee on Small Business, United States Senate, held on Wednesday, April 13, 1994. The hearing, part of the One Hundred Second Congress, Second Session, focuses on the complexities and impact of interstate use tax collection, particularly on small businesses.

The testimony and discussions delve into the challenges faced by small businesses in complying with varying state tax laws when conducting interstate transactions. It explores the potential burdens and compliance costs associated with collecting and remitting use taxes to different states. The hearing provides valuable insights into the legislative and regulatory considerations surrounding interstate taxation and its effects on the small business sector. This document is a crucial resource for understanding the perspectives of policymakers and stakeholders involved in shaping tax policies affecting interstate commerce.

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