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Repudiating the theory “that a tax on income is legally or economically a tax on its source,” the Court held that a state could levy a nondiscriminatory income tax upon the salary of an employee of a government corporation.
Nov 27, 2018 · Title: United States Tax Exemption Form. Form #: SF1094. Current Revision Date: 04/2015. Authority or Regulation: GSA-FAR (48 CFR) 53.229. PDF versions of forms use Adobe Reader ™ . Download Adobe Reader ™.
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- State Government
- Local Government and Subdivisions
- Indian Tribal Governments
- Instrumentalities
- Characteristics of Instrumentalities
Although states are recognized as entities by the U.S. Constitution, different definitions of a “state” apply for different legal purposes. Federal employment taxes generally apply to all 50 states, the District of Columbia and all U.S. Territories. For purposes of a Section 218 Agreement, a state includes the 50 states, Puerto Rico, the Virgin Isl...
Local governments are generally political subdivisions of states and differ from state and federal governments in that their authority is not based directly on a constitution. Each state constitution describes in detail a procedure for establishing local governments. In most cases the state legislature must approve the creation or incorporation of ...
Tribal entities are recognized as governments under Federal law. Numerous statutes establish the treatment of tribes for Federal tax purposes and the criteria for identifying state and local governments discussed below do not apply. For more information on the tax treatment of tribes, see Indian Tribal Governments.
An instrumentality is an organization created by or pursuant to state statute and operated for public purposes. Generally, an instrumentality performs governmental functions, but does not have the full powers of a government, such as police authority, taxation and eminent domain. A wholly-owned instrumentality of one or more states or political sub...
Schools, hospitals and libraries, as well as associations formed for public purposes, such as soil and water conservation, may be instrumentalities, depending on the facts and circumstances. State sponsorship of an organization, state regulation of its activities, the participation of its employees in a public retirement system and operation with p...
Some states (e.g., Hawaii, Illinois) levy a General Excise Tax (GET) on businesses selling tangible personal property which is allowed to be passed on to the Federal Government. Arizona levies a Transaction Privilege Tax (TPT).
May 11, 2022 · The federal government and state governments exercise concurrent powers of taxation within the United States. 1 The Constitution authorizes Congress to “lay and collect Taxes, Duties, Imposts and Excises” under Article I, Section 8, Clause 1, and to make “needful” rules and regulations
As part of this package of powers, the state and federal governments each have the right to collect income tax from their citizens and corporate tax from businesses. They also share responsibility for building and maintaining the network of interstates and highways and for making and enforcing laws ( Figure 14.3 ).
May 17, 2021 · Under the Tenth Amendment to the US Constitution, all powers not granted to the federal government are reserved to the states and the people. All state governments are modeled after the federal government and consist of three branches: executive, legislative, and judicial.
