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It is a license tax upon the business.
But the fact that the Legislature has chosen to lay a tax upon the use of chattels that have been bought does not make the tax upon the use a tax upon the sale.
Goods above that amount may be subject to tax upon arrival.
The country has a gift tax; it no longer collects an estate tax upon death.
The principle illustrated by the Helson Case forbids a tax upon commerce or consumption in commerce.
(2) The tax upon employers is a valid excise or duty upon the relation of employment.
Besides these, the state levies a mileage tax upon commercial vehicles.
Do these consequences which must have been foreseen, necessitate a holding that the tax upon the use is either a tax upon the operations of interstate commerce or a discrimination against such commerce obstructing or burdening it unlawfully? 1.
He professes himself, as I am, unable to distinguish a sales tax or a tax upon storage preliminary to sale to the United States from a gross receipts tax upon goods and services furnished the government.
Every tax upon books, therefore, is an impediment to that education which is the pride of our country.
It lays a special income tax upon employees to be deducted from their wages and paid by the employers.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com