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    Document Summary
    - Report Published -

    House Document No. 50
    PUBLICATION YEAR 2004

    Document Title
    Impact of Collecting Remote Sales Taxes on the Economy of the Commonwealth

    Author
    Division of Legislative Services, Joint Subcommittee

    Enabling Authority
    HJR 176 (Regular Session, 2004)

    Executive Summary
    House Joint Resolution No. 176 (2004) established the Joint Subcommittee to Study the Impact of Collecting Remote Sales Taxes on the Economy of the Commonwealth. The resolution created a joint subcommittee consisting of the fourteen members named in this report. The joint subcommittee was charged with determining the amount of revenue the Commonwealth would generate and the impact on small businesses within the Commonwealth if the Commonwealth collected taxes on remote sales; and the ability to use the lack of a requirement to collect remote sales as a marketing tool."

    The joint subcommittee met on August 16, October 4, October 19, and November 23.