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AG19891106
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AG19891106
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Last modified
3/28/2003 9:14:29 AM
Creation date
2/7/2003 11:29:59 AM
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Template:
Meeting Minutes
Doc Type
Agenda
Meeting Minutes - Date
11/6/1989
Board
Board of Commissioners
Meeting Type
Regular
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RESOLUTION IN SUPPORT OF INTERSTATE SALES TAX COLLECTIONS <br /> <br />WHEREAS, out-of-state, d[recI-market and border sales are effectively exempt from sales and use tax <br /> collections dun to a 1967 Supreme Court decision, National Belles Hess v. Illinois Department <br /> of Revenue, that ended the obligation of out-of-state direct marketers and border sellers to <br /> collect 'use" taxes from consumers; <br /> <br />WHEREAS, mail order share of the retail market is expected to each .7.0 percent within four years; <br />WIlEREAS, counties have increasingly relied on sales taxes as a portion of their general funds; and <br /> <br />~,~qIEREAS, states and local governments across the country lost as much as $1.5 billion in uncollected taxes <br /> in 1985 through the sales of direct markelers and border sellers; and <br /> <br />WIIEREAS, tho North Carolina General Assembly has extended state and local sales taxes to cover mail- <br /> order sales and the out-of-state mail order companies have refused to comply in collecting the <br /> tax. <br /> <br />NOW~ THEREFORE BE IT RESOLVED, that the Cabarrus County Board of Commissioners supports federal <br />legislation that would require oat-of-state businesses to collect and remit slate and local taxes to their customers' <br />states. <br /> <br /> James W. Leatz. Chairman <br /> <br />Frankie F. Small, Clerk to tho Board <br /> <br /> <br />
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