Tax Fairness for Main Street Business Act of 1994

Summary

Tax Fairness for Main Street Business Act of 1994 - Authorizes a State or local jurisdiction to require certain out-of-State businesses to collect sales taxes on tangible personal property sold to residents of the State or local jurisdiction. Provides an in-lieu fee rate where local taxes are not uniform. Requires a State to distribute taxes collected under this Act proportionately to taxes collected separate from this Act. Prohibits a State from requiring out-of-State businesses to file reporting returns more than once every calendar quarter. Requires a State to establish toll-free information services to provide such businesses with necessary forms and instructions.

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Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 3 February 1994

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 3 February 1994

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• Introduced in Senate

  summary · EN · 3 February 1994

  Open at official source

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