multiple taxation वाक्य
उदाहरण वाक्य
मोबाइल
- Souter said the flaw in the old New York tax was its potential for multiple taxation : If each state taxed the income of interstate transportation companies, without regard to the number of miles actually traveled within the state, the companies would be liable for multiple taxes on each transaction, to the detriment of interstate commerce.
- The case of threatened multiple taxation where a sales tax is followed by a use tax is thus distinguishable from the case of simultaneous sales taxes considered in Goldberg, where we were reassured to some degree by the provision of a credit in the disputed tax itself for similar taxes placed upon the taxpayer by other States.
- Lockhart 75; See Moorman Mfg . Co ., 437 U . S ., at 277 . ( footnote 6 ) Nor has the taxpayer made out a case that Oklahoma's sales tax exposes any buyer of a ticket in Oklahoma for travel into another State to multiple taxation from taxes imposed upon passengers by other States of passage.
- This principle of fair share is the lineal descendant of Western Live Stock's prohibition of multiple taxation, which is threatened whenever one State's act of overreaching combines with the possibility that another State will claim its fair share of the value taxed : the portion of value by which one State exceeded its fair share would be taxed again by a State properly laying claim to it.
- The majority upheld the Maryland Court of Appeals'ruling on the grounds of stare decisis, stating that " our existing dormant Commerce Clause cases all but dictate the result reached in this case . " Three previous cases were " particularly instructive " in deciding the case; the cases all involved taxes on gross receipts that the Supreme Court struck down for posing the risk of multiple taxation.
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