翻訳と辞書
Words near each other
・ Marki, Podkarpackie Voivodeship
・ Marki, Podlaskie Voivodeship
・ Marki, Łódź Voivodeship
・ Markian Popov
・ Markiana
・ Markice Moore
・ MarketInvoice
・ Marketization
・ Marketnews Magazine
・ Marketo
・ Marketocracy
・ Marketplace (disambiguation)
・ Marketplace (Irish TV series)
・ Marketplace (radio program)
・ Marketplace (TV series)
Marketplace Fairness Act
・ Marketplace Homes, LLC
・ Marketplace Mall
・ Marketplace Mall (Winston-Salem)
・ Marketplace ministry
・ Marketplace of ideas
・ Marketplace on Innovative Financial Solutions for Development
・ Marketplace Station
・ Marketplace substation
・ MarketPulse
・ Markets Field
・ Markets in Financial Instruments Directive
・ Markets in Ghana
・ Markets in Moscow
・ Markets Now


Dictionary Lists
翻訳と辞書 辞書検索 [ 開発暫定版 ]
スポンサード リンク

Marketplace Fairness Act : ウィキペディア英語版
Marketplace Fairness Act

The Marketplace Fairness Act is proposed legislation pending in the United States Congress that would enable state governments to collect sales taxes and use taxes from remote retailers with no physical presence in their state. Identical versions were introduced into both the United States House of Representatives and the United States Senate during the 113th United States Congress. During the previous, 112th Congress, a bill () was considered but expired without enactment.
The current bill (the Marketplace Fairness Act of 2013) was introduced on February 14, 2013, in the House as and in the Senate as . It was introduced a second time in the Senate as on April 16, 2013〔(【引用サイトリンク】url=http://beta.congress.gov/bill/113th-congress/senate-bill/743 )〕 and was passed there on May 6, 2013.〔(【引用サイトリンク】url=http://thomas.loc.gov/cgi-bin/bdquery/z?d113:SN00743:@@@L&summ2=m& )〕 All three bills are virtually identical and would allow states to require online and other out-of-state retailers to collect sales and use tax.〔(【引用サイトリンク】url=http://www.enzi.senate.gov/public/index.cfm/news-releases?ContentRecord_id=27ed84d0-5ab2-4054-afdc-423a8bd36699 )
==Current law==
Each state in the United States may impose a sales tax on products or services sold in that state. Most states impose a sales tax, some states do not; and each state may set the rate and scope (products taxed) of the sales tax. Within each state, counties and cities may have different sales tax rates and scope, resulting in many different rates based on the location of the point of sale. Generally, the states allow (or require) the seller to itemize and collect the tax from their customers at the time of purchase. Most jurisdictions hold sellers responsible for the tax even when it is not collected at the time of purchase.
Residents of the 45 states with sales and use tax must pay tax on their online purchases. However, according to the Supreme Court rulings in National Bellas Hess v. Illinois (1967) and Quill Corp. v. North Dakota (1992), retailers, including catalog and online sellers, only need to collect sales and use tax for states where they have a physical presence.〔(【引用サイトリンク】url=http://supreme.justia.com/cases/federal/us/386/753/case.html )〕〔(【引用サイトリンク】url=http://www.law.cornell.edu/supct/html/91-0194.ZO.html )〕 If an online retailer does not collect sales tax at the time of purchase, the consumer must pay the use tax due directly to the state. While business compliance with use tax filing is quite high, consumer compliance is rather low. The Marketplace Fairness Act seeks to increase compliance and tax collections by shifting the responsibility for payment from consumers to retailers.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
ウィキペディアで「Marketplace Fairness Act」の詳細全文を読む



スポンサード リンク
翻訳と辞書 : 翻訳のためのインターネットリソース

Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.