State Taxation of Interstate Commerce Act

[AI summary unavailable — showing source text] State Taxation of Interstate Commerce Act - Title I: Taxing Power - Provides that each State shall have power to require persons subject to a uniform State and local tax to collect and remit that tax on sales made by persons within that State. Provides that no State or political subdividion of a State may impose a sales tax or a use tax, other than a uniform State and local tax described in this Act imposed and administered in accordance with the provisions of this Act, with respect to the sale within that State or political subdivision of tangible personal property by a person who-- (1) does not have a business location in that State, or (2) does not regularly make household deliveries in that State. Title II: Rules for Application of Taxes - Provides for the reduction of multiple taxation through: (1) restrictions on taxation of out-of-state sales; (2) credits for taxes paid; and (3) refunds of taxes. States that no State or political subdivision shall have power to impose a sales tax, use tax, or uniform State and local tax under which charges for transporting the tangible personal property are used in determining the tax payable with respect to the sale or use of that property …