Archive: Tax

  • 72- Hour Budget Review Act March 15, 2013

     72- Hour Budget Review Act Section 1. {Title} (A) This Act shall be known and may be cited as the “72-Hour Budget Review Act.” Section 2. {Statement of Purpose} (A) The Legislature finds that public participation in the legislative process [...]

  • Digital Goods and Services Tax Fairness Resolution March 15, 2013

    Digital Goods and Services Tax Fairness Resolution Summary State lawmakers are increasingly aware of the tremendous promise of a 21st century digital economy.  In search of sustainable sources of revenue, some states have begun to aggressively tax transactions involving digital [...]

  • ALEC Principles of Taxation March 15, 2013

    ALEC Principles of Taxation The proper function of taxation is to raise money for core functions of government, not to direct the behavior of citizens or close budget gaps created by overspending. This is true regardless of whether government is [...]

  • Business Activites Tax Simplification Act March 15, 2013

    Business Activities Tax Simplification Act Summary Direct state and local taxes on business, also known as “business activity taxes,” such as income, franchise, net worth, business license, business and occupation, single business, capital stock, and like taxes, impose great burdens [...]

  • Flat Tax Option Act March 15, 2013

    Flat Tax Option Act Summary The cost of tax compliance in the United States is staggering. Individuals and businesses waste millions of dollars each year complying with state and federal income tax codes, which contain countless deductions, credits, exemptions and [...]

  • Constitutional Amendment Restricting the Use of Vehicle Fees and Taxes for Highway Purposes March 15, 2013

    Constitutional Amendment Restricting the Use of Vehicle Fees and Taxes for Highway Purposes NEW SECTION: All fees collected by the State of {insert state} as license fees for motor vehicles and all excise taxes collected by the State of {insert [...]

  • Travel Agent Tax Fairness Act March 15, 2013

    Travel Agent Tax Fairness Act Summary This legislation establishes a sensible framework to eliminate confusion and controversy in the imposition of hotel occupancy taxes on services provided by travel agents and other travel intermediaries. The legislation clarifies that a service [...]

  • Facilitating Business Rapid Response to State Declared Disaster Act March 15, 2013

    Facilitating Business Rapid Response to State Declared Disaster Act Summary An Act to amend the public services law, state law and tax law, in relation to thresholds for establishing presence, residency or doing business in the state for out-of-state employees and companies [...]