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Full-Text Articles in Taxation-State and Local
State And Local Taxation Of Interstate And Foreign Commerce: The Second Best Solution, Kathryn L. Moore
State And Local Taxation Of Interstate And Foreign Commerce: The Second Best Solution, Kathryn L. Moore
Law Faculty Scholarly Articles
Our current system of state and local taxation of interstate and foreign commerce, simply put, is a mess. First, the mere number of jurisdictions that may impose taxes is seemingly limitless: each of the fifty states, plus the District of Columbia, may impose its own set of taxes. In addition, each state may authorize local government units within the state, such as counties, municipalities, townships, and special districts, to assess and collect taxes. For example, in 1994, well over 6,000 separate jurisdictions were authorized to impose sales taxes.
Second, the states may impose a wide variety of taxes and may …