History of Sales Tax in the United States

HeinOnline, National Survey of State Laws, Tax Foundation Archive Publications, Taxation and Economic Reform in America
Benjamin Boron

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As we approach the end of November, we face the largest shopping season in the United States. The weekend following Thanksgiving has two specific days entirely dedicated to retail shopping—"Black Friday" and "Cyber Monday." Depending on where you live in the U.S., you may be paying a substantially higher or lower sales tax than fellow shoppers in neighboring states.

What constitutes a retail sale and which goods are subject to tax varies across the nation. The rates for sales tax fluctuate by jurisdiction and range from less than 1% to more than 10%. Almost all jurisdictions provide tax exemptions or lowered tax rates for numerous categories of goods and services. Most jurisdictions exempt food sold in grocery stores, prescription medications, and many agricultural supplies…

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April Featured Library: Taxation & Economic Reform in America Parts I & II

Exploring HeinOnline, Taxation and Economic Reform in America
Shannon Sabo

April means springtime for many areas of the United States, the start of the regular baseball season, and the tax filing deadline for millions of Americans. The history of taxation in America began before the American Revolution, when colonists protested British taxation policies in the 1760s, and it continues to be a frequently discussed and controversial topic today.

HeinOnline's Taxation & Economic Reform in America Parts I & II (TERA) collection contains millions of pages and thousands of volumes of legislative history and other documents pertaining to taxation and the economy in the United States. The collection also contains extensive content pertaining to securities, banking, finance, and investment. 

Users can search across tax regulations…

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Why Finance Jargon Is Actually Interesting and Should Matter to You

Exploring HeinOnline, Searching, Taxation and Economic Reform in America, U.S. Federal Legislative History
Shannon Sabo

Reading about or discussing banking laws, financial institutions, and accounting information probably defeats Ambien in the sleep-aid war for most people. However, what happens in and to the financial industry almost always affects things like the United States economy, the housing market, and our paychecks.

November 12 marked the 16th anniversary of the repeal of certain parts of the Glass-Steagall Act of 1933. Before your eyes glaze over, think about 2008 for a moment. What could repealing a portion of a 1933 Act in 1999 have to do with 2008, and why should we still care in 2015? Let's break it down.

The Glass-Steagall Act

The Glass-Steagall Act refers to four specific provisions of the U.S…

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New Content: HeinOnline has Added the Tax Foundation Archive Publications!

Content News, Taxation and Economic Reform in America, What's New
Shannon Sabo

The complete archive of the publications of the Tax Foundation are now available in an easy-to-use, fully searchable format in HeinOnline. The Tax Foundation, founded in 1937, collects data and publishes research studies on tax policies at both the federal and state levels.

Many of the titles that are now readily available and easily accessible in HeinOnline have long been out-of-print, and others are still being published today. For researchers interested in taxation, fiscal policy, and finance, the Foundation's archive will prove to be an extremely valuable research collection!

This collection, which is now included with a subscription to Taxation and Economic Reform in America Parts I & II

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September HeinOnline Enhancements: We've Been Busy!

Enhancements, Functionality, International Trade, MyHein, Taxation and Economic Reform in America, United Nations, What's New
Shannon Sabo

September is a month for new enhancements in HeinOnline, many of which were suggested by our customers! We take our customers' feedback very seriously and appreciate all suggestions that we receive. Click the Feedback Button from the top right side of any screen in HeinOnline to tell us what you'd like to see happen in HeinOnline!

This month, we are pleased to announce that these new features are now available:

1. Print/Download Multiple Page Ranges At the Same Time

Thanks to a great suggestion we received from a customer at AALL this year, we have implemented the ability to download more than one page range at a time from the print/download area in HeinOnline…

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Major Legislative History Updated in HeinOnline's Taxation & Economic Reform Library

Enhancements, Exploring HeinOnline, Taxation and Economic Reform in America
Miranda Rosati

Legislative History of the United States Tax Conventions
Recompiled & Edited by William H. Manz

The Legislative History of the United States Tax Conventions provides key documents relating to America’s income and estate tax conventions and protocols with approximately seventy jurisdictions throughout the world. This digital version of the 21-volume print set includes such legislative materials as Senate executive and treaty documents, congressional hearings and, in some instances, debates as published in the Congressional Record. Also included are presidential messages of transmission, useful staff and technical explanations of the treaties, and treaty-related announcements from older issues of the Treasury News.

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It's Columbus Day!

History of Bankruptcy, Intellectual Property Law Collection, Special Promotions, Taxation and Economic Reform in America, Trivia
Miranda Rosati

Save 14% off Legislative Histories!

In honor of Columbus Day, we’d like to offer you a 14% discount on the following legislative history libraries from HeinOnline:

Subscribe by Wednesday, October 12 to take advantage of these Special Savings!

Contact marketing@wshein.com, 800-828-7571, or your Sales Representative and reference promotion code: COLUMBUS by Wednesday, October 12. This promotion is for the first year of your subscription.

 

Columbus Day Trivia

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HeinOnline Labor Day Promotion – Save 10-15% on Key Legislative History Libraries

History of Bankruptcy, Intellectual Property Law Collection, Special Promotions, Taxation and Economic Reform in America
admin

Special Labor Day Savings!
5 Days Only
9/5/2011-9/9/2011

Click here for complete details about this promotion!

In honor of Labor Day, we are offering special savings on HeinOnline’s legislative history libraries. That includes:

  • Taxation and Economic Reform in America, Parts I and II, 1781-2010
  • History of Bankruptcy: Taxation and Economic Reform in America, Part III
  • Intellectual Property Law Collection

Are you offering your users legislative histories in these key areas to aid them in their legal research process?

Subscribe by Friday, September 9th and use promotion code LABOR2011 to take advantage of these special savings…

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Coming Soon: Dodd-Frank Wall Street Reform and Consumer Protection Act

Taxation and Economic Reform in America
Miranda Rosati

We are pleased to announce the Dodd-Frank Wall Street Reform and Consumer Protection Act, Public Law No. 111-203, Stat. 1376 compiled by William H. Manz, will be added to HeinOnline’s Taxation & Economic Reform in America, Parts I & II by the end of November!

This controversial Act was signed by President Obama July 21, 2010 and represents an attempt to deal with the problem of “too-big-to-fail” financial institutions, in response to the abuses that led to the Great Recession. It imposes new requirements and creates new agencies, which will exercise authority over companies that are believed to be a risk to the nation’s financial stability and give the power to obtain financial information from these companies…

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Now Available: History of Bankruptcy, Taxation and Economic Reform in America, Part III

Content News, Taxation and Economic Reform in America
Miranda Rosati

In 2009, we introduced Parts I and II of the Taxation and Economic Reform in America archive. Now, we are pleased to announce that the History of Bankruptcy: Taxation and Economic Reform in America, Part III  is available in HeinOnline as an a-la-carte library.

This new library includes more than 135,000 pages of legislative histories, treatises, documents and more, all related to bankruptcy law in America. Also included are classic books dating back to the late 1800s and links to scholarly articles related to the study of bankruptcy in America. 

The framework for this library is based on our concept of a new legal research platform…

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