January 30, 1966
Current Problems and Issues in State Taxation of interstate Commerce
Government Finance Brief No. 3 (New Series)
I. The Background
11. The Changes Proposed
111. The Debate on Proposed Changes
State taxation of interstate commerce is receiving close attention as a result of a four-year study by a special Congressional committee and subsequent proposals far Federal action to assure uniform treatment of interstate business.
This pamphlet, third in a new series, is designed to furnish background for current discussions and to summarize the findings and recommendations of the Congressional committee. The Foundation takes no position on this or any other legislation.