Misplaced Pages

#271728

66-534: In 2001, Texas House Bill 3323 created Chapter 460 of the Texas Transportation Code, which authorized the creation of Coordinated County Transportation Authorities (CCTAs) by county commissions, subject to a vote by the county population. In accordance with the code, on November 5, 2002, the voters in Denton County approved the creation of DCTA, with 73% in favor. DCTA is the first, and so far only, CCTA in

132-554: A 1 ⁄ 2 ¢ sales tax to finance the system on September 13, 2003: The following cities also participated in the September 2003 election but declined to join: No other cities have joined DCTA since its inception, and none of the original cities have elected to withdraw. Texas Transportation Code Chapter 460 governs the DCTA board. DCTA is governed by a five-member board appointed by respective entities: one member appointed by each of

198-409: A "use tax" identical to the sales tax. Use tax is levied upon the "storage, use, or other consumption in this state of tangible personal property". Consumers are responsible for declaring these purchases in the same filing as their annual state income tax, but it is rare for them to do so. An exception is out-of-state purchase of automobiles. Then, use tax is collected by the state as part of registering

264-544: A 10 percent federal sales tax on indoor tanning services, effective July 1, 2010. Unlike previous federal excise taxes, this tax is collected directly from the consumer by the seller and based on the sale price rather than a quantity. However, the new tax is selective rather than general, applying only to a specific service. Canada uses a value-added federal Goods and Services Tax with a rate of 5 percent, effective since January 1, 2008. Alberta, Yukon, Northwest Territories, and Nunavut have no territorial sales taxes, so only

330-511: A city must be able to import consumers to buy goods locally. If local sales taxes are too high, consumers will travel to other areas to purchase goods. In the United States, every state with a sales tax law has a use tax component in that law applying to purchases from out-of-state mail order, catalog and e-commerce vendors, a category also known as "remote sales". As e-commerce sales have grown in recent years, noncompliance with use tax has had

396-549: A commission to study the possibility of internet taxation, but the commission did not make any formal recommendations. In a report issued in 2003, the Congressional Budget Office warned of the economic burden of a "multiplicity of tax systems, particularly for smaller firms". In an effort to reduce the burden of compliance with the tax laws of multiple jurisdictions, the Streamlined Sales Tax Project

462-462: A documented growth of 193% to 40,595 inhabitants. By 1983, the population was 52,000, by 1990, it had reached 82,169, and by 2010 the population had grown to 119,097. As a suburb of Dallas , in 2006, Carrollton was included in Relocate America's "Top 100 Places to Live" list. Also in 2006, it was selected as the 19th best place to live in the United States by Money magazine. In 2008, it

528-504: A first-come, first-serve basis and are subject to capacity constraints. DCTA also operates a paratransit service for the city of Frisco in neighboring Collin County , which provides trips (scheduled a day in advance) within Frisco and some parts of Plano . The service is available to Frisco residents who are elderly, disabled, or traveling to medical care. DCTA ridership fluctuates greatly with

594-470: A growing impact on state revenues. The Congressional Budget Office estimated that uncollected use taxes on remote sales in 2003 could be as high as $ 20.4 billion. Uncollected use tax on remote sales was projected to run as high as $ 54.8 billion for 2011. Enforcement of the tax on remote sales, however, is difficult. Unless the vendor has a physical location, or nexus , within a state, the vendor cannot be required to collect tax for that state. This limitation

660-468: A mill was established. The English colony, a group of families in the northeastern area of settlement which crossed into Denton County, was home to large landowners including the Furneaux, Jackson, Morgan, and Rowe families. Carrollton was most likely named after Carrollton, Illinois , the original home of many of these settlers. Early on, Carrollton's livelihood was exclusively agricultural, but following

726-506: A population of 150. The St. Louis Southwestern Railway (the "Cotton Belt") crossed the Katy in 1888, and the town became a shipping center for livestock, cotton, cotton seed, and grain, helping the town surpass Trinity Mills to the north. In 1913, Carrollton was officially incorporated , and W.F. Vinson was elected mayor. A gravel industry that began in Carrollton in 1912 transformed the city, by

SECTION 10

#1732870134272

792-449: A regional commuter bus service connecting Denton and downtown Fort Worth, and a train service connecting Denton and Lewisville with neighboring Carrollton (linking to DART light-rail service). Additionally, DCTA offers paratransit service throughout its service area. DCTA Connect is a fixed-route bus service operating within the city of Denton. The current system consists of three routes, all of which use Downtown Denton Transit Center as

858-567: A sales tax could be mitigated, e.g., by excluding rent, or by exempting "necessary" items, such as food, clothing and medicines. Investopedia defines a regressive tax as "[a] tax that takes a larger percentage from low-income people than from high-income people. A regressive tax is generally a tax that is applied uniformly. This means that it hits lower-income individuals harder". Higher sales taxes have been shown to have many different effects on local economies. With higher taxes, more consumers are starting to reconsider where they shop, according to

924-602: A sales tax when it comes to cross state border transactions, the practicality of enforcing it is impossible. As a result, online retail stores have had a distinct advantage in that they do not have to charge a sales tax. That has led many economists to examine consumer sensitivity when it comes to sales taxes. While some researchers have concluded a high elasticity of online purchase probability with respect to sales tax at around 2.3, others have found smaller figures of around 0.5. That means that enforcing an online sales tax would have negligible effects on aggregate sales. Economists at

990-945: A shared hub. Buses operate Monday through Saturday. DCTA Connect originally had ten routes (eight in Denton and two in Lewisville), but most were discontinued in 2021 and 2022 in favor of GoZone service. DCTA operates the University of North Texas shuttle system, which consists of fourteen routes. Most routes are only available during weekdays. UNT students, faculty, and staff can ride at no cost with their ID, while other riders can use standard DCTA fare. DCTA does not currently operate shuttles for Texas Woman's University or NCTC Denton , but both institutions are serviced by Connect buses (routes 6 and 7, respectively). Like with UNT, discounted passes are available to students, faculty, and staff. Operated in partnership with Trinity Metro , North Texas Xpress

1056-567: A study conducted in Minnesota and Wisconsin, where the sales tax was raised on cigarettes. Effects of higher sales tax were not shown immediately in sales, but about six months after the taxes were raised. High sales taxes can be used to relieve property taxes but only when property taxes are lowered subsequently. Studies that have shown this correlation were conducted in Georgia by cities raising sales tax and lowering property taxes. To combat sales loss,

1122-463: A suburb of the city of Dallas. In 2010, its population was 119,097, becoming the 23rd-most populous city in Texas . Retaining its position as the 23rd-most populous Texas city at the publication of the 2020 census and 2020 American Community Survey , 133,434 people, 49,675 households, and 34,141 families resided in the city. With a 2010 population density of 3,209.8 people per square mile (1,239.3/km ),

1188-585: Is a city in Dallas , Denton , and Collin counties in the U.S. state of Texas . As of the 2020 census , its population was 133,434, making it the 27th-most populous city in Texas . The area was first settled by Jared Ford in 1842 by William and Mary Larner on a site within the Peters Colony grant. In 1844, the A. W. Perry family claimed land in the area around Trinity Mills where, in partnership with Wade H. Witt,

1254-614: Is a twice-daily weekday bus that travels between downtown Denton and the North Park and Ride in Alliance using Interstate 35W . Riders can travel further to downtown Fort Worth using Trinity Metro's North Park and Ride Xpress (Route 63X). DCTA operates the A-train, a regional commuter rail line connecting Carrollton and Denton, to meet growing transportation demands in eastern Denton County. The 21-mile rail line parallels Interstate 35E and meets

1320-502: Is a voluntary member of the North Central Texas Council of Governments association, the purpose of which is to coordinate individual and collective local governments and facilitate regional solutions, eliminate unnecessary duplication, and enable joint decisions. Carrollton has a city council that consists of seven members and a mayor. The mayor is Steve Babick, who previously served as a council member. The city council

1386-654: Is connected to the Metroplex's highway network by Interstate 35E and the President George Bush Turnpike , as well as the Sam Rayburn Tollway at the far north end of the city. Dallas/Fort Worth International Airport is five miles southwest of Carrollton, and Dallas Love Field is eight miles south. The Green Line of Dallas Area Rapid Transit's DART light rail system terminates at North Carrollton/Frankford Station and has additional stops within

SECTION 20

#1732870134272

1452-402: Is difficult to enforce the taxes on electronic commerce especially for digital goods that trade across different countries. The effect that a sales tax has on consumer and producer behavior is rather large. The price elasticity of demand for online products is high, meaning that consumers are price sensitive and their demand will significantly change with small changes in price. This means that

1518-464: Is not counted toward a quorum. A DCTA board member must reside either within DCTA's territory, or outside it but within a city which is partly located within DCTA's territory. All members serve two-year terms. Board members must have professional experience in the field of transportation, business, government, engineering or law. In accordance with DCTA By-laws, the Board adopts the annual operating budget and

1584-818: Is permitted on Sundays and holidays, and travel from either zone to DART's Trinity Mills station is allowed late at night. GoZone has a $ 1.50 base fare, though the Denton zone adds a 50¢-per-mile surcharge for trips over four miles. GoZone service is not included in multi-ride passes. The service was established in September 2021 to increase DCTA's network coverage, and it replaced most of DCTA's bus routes by 2022. In 2024, to reduce GoZone service in Denton, DCTA introduced restrictions on GoZone service near its remaining bus routes. DCTA Access offers ADA -compliant paratransit service to people with physical, cognitive, or visual disabilities who are incapable of utilizing Connect Bus service. This service allows curb-to-curb trips to be scheduled (at least one day in advance) so long as both

1650-504: Is responsible for establishing city policies, considering city resolutions and ordinances, appointing citizens to various city boards and commissions, adopting the city's Comprehensive Plan and annual budget, and approving or rejecting zoning changes; it meets on the first and third Tuesday of every month. Most of Carrollton is a part of the Carrollton-Farmers Branch Independent School District which

1716-488: Is responsible for setting policy. The president oversees the day-to-day operations of the DCTA and implements policies set forth by the Board. The Denton County Transportation Authority offers several services to the general public in and around Denton, Lewisville, and Highland Village. These services include fixed-route service in Denton, an on-demand service in Highland Village and Lewisville, shuttle routes serving UNT,

1782-481: Is served partially by Jerry R. Junkins Elementary School in Carrollton, Ewell D. Walker Middle School in Dallas, and W. T. White High School in Dallas. Private schools in the area include The Saint Anthony School , Carrollton Christian Academy. At one time Coram Deo Academy had a campus in Carrollton. There are three major charter schools in Carrollton. Carrollton Classical Academy, grades K–9, which holds classes at

1848-886: Is within Dallas and Denton counties. Dallas Independent School District also serves a small portion of Carrollton in the southeast and Coppell Independent School District covers a portion to the southwest, both in Dallas County. The Lewisville Independent School District covers the northern sections of the city. The portion of Carrollton in Collin County is within the Plano Independent School District . CFBISD operates three high schools in Carrollton: Newman Smith High School , R.L. Turner High School , and Creekview High School . Lewisville ISD operates Hebron High School . The DISD portion

1914-457: The Civil War that they functioned collectively as a general sales tax. The first broad-based, general sales taxes in the United States were enacted by Kentucky and Mississippi in 1930, although Kentucky repealed its sales tax in 1936. The federal government's per-gallon tax of gasoline (beginning at one cent per gallon in 1932) and per-package tax of cigarettes ($ 1.01 per package since 2009) are

1980-695: The Dallas Area Rapid Transit Green Line at Trinity Mills Station in Carrollton . It has six stations (two in Denton, three in Lewisville, and one in Carrollton) and opened June 20, 2011. GoZone is a microtransit service operated in partnership with Via Transportation . The service allows passengers to schedule curb-to-curb on-demand trips by van. Service is divided into two zones: Denton and Lewisville/Highland Village. Travel between zones

2046-542: The Organisation for Economic Co-operation and Development studied the effects of various types of taxes on the economic growth of developed nations within the OECD and found that sales taxes are one of the least harmful taxes for growth. Because the rate of a sales tax does not change based on a person's income or wealth, sales taxes are generally considered regressive . However, it has been suggested that any regressive effect of

Denton County Transportation Authority - Misplaced Pages Continue

2112-427: The exemption of certain goods or services from sales and use tax, such as food, education, and medicines. A value-added tax (VAT) collected on goods and services is related to a sales tax. See Comparison with sales tax for key differences. Conventional or retail sales tax is levied on the sale of a good to its final end-user and is charged every time that item is sold retail. Sales to businesses that later resell

2178-502: The "founding municipalities" (Denton, Highland Village, and Lewisville) and two members appointed by the Denton County Commissioners Court from areas other than the founding municipalities. Each party (the cities and the county) may also appoint an alternate member to preside in the absence of a voting member; the member can attend and participate in all meetings (except closed and executive sessions) but cannot vote and

2244-405: The "privilege of selling tangible personal property at retail". Strictly speaking, only the retailer is responsible for the payment of the tax; when a retailer adds this tax to the purchase price, the consumer is merely reimbursing the retailer by contractual agreement. When consumers purchase goods from out-of-state (in which case the seller owes no tax to California) the consumer is required to pay

2310-497: The 1992 Quill v. North Dakota decision determined that only the U.S. Congress has the authority to enact interstate taxes. Electronic commerce business can also be affected by consumption taxes. It can be separated into four categories: retail, intermediaries, business-to-business and media (Goldfarb 2008). These categories were affected varying degrees. The intermediaries were affected by the retail sales tax since it provides platforms for transitions between different parties (such as

2376-410: The 2010 census, the racial makeup of the city was 63.6% White , 8.4% Black or African American , 0.6% American Indian and Alaska Native , 13.4% Asian , 0.03% Native Hawaiian or other Pacific Islander , 10.8% some other race , and 3.1% from two or more races . Hispanic or Latino Americans of any race were 30.0% of the population. Since the 2020 census, non-Hispanic whites have made up 37.42% of

2442-528: The Amazon marketplace). Business-to-Business transactions will be placed in different circumstances by whether the case will be taxed in the US. Electronic commerce goods are usually not taxed the same especially across the stats in the US. Different states have their own sales tax regulations, for example, some states use their standard sales taxes law for the digital goods, and some of the states have specific laws for them. It

2508-539: The GST is collected. Other provinces have either a Provincial Sales Tax (PST) or the Harmonized Sales Tax (HST), which is a single, blended combination of the GST and PST. Businesses can reduce the impact of sales tax for themselves and their customers by planning for the tax consequences of all activities. Sales tax reduction or mitigation strategies can include the following: Carrollton, Texas Carrollton

2574-538: The Metropolitan Pier and Exposition Authority tax on food and beverage of 1% (which means eating out is taxed at 11.25%). For Baton Rouge , Louisiana , the tax is 9.45%, which is 4.45% state & 5% local. In Los Angeles it is 9.5%, which is 7.25% state & 2.25% county. Sales and use taxes in California are made up of various state, county and city taxes. The state tax is "imposed upon all retailers" for

2640-507: The United States government has never used a general sales tax, an excise tax on whiskey enacted in 1791 was one of its first fund raising efforts. The unpopularity of this tax with farmers on the western frontier led to the Whiskey Rebellion in 1794. Federal and state sales taxes in the United States remained selective, rather than general, through the 19th century. However, excise taxes were applied to so many specific commodities during

2706-426: The academic calendar, as a considerable portion of passengers are UNT and TWU students, faculty, and staff. Bus ridership greatly exceeds rail ridership, primarily driven by university students. For 2020, the agency reported 1.36 million bus trips alongside 221,316 rail trips. Like many transit agencies across the world, DCTA's ridership was greatly impacted by the effects of the [COVID-19 pandemic]. Ridership in 2019

Denton County Transportation Authority - Misplaced Pages Continue

2772-478: The city had a median age of 37.8 in 2020 and for every 100 females there were 94.6 males. Among its population in 2020, 5.2% were under 5 years of age, 21.2% under 18 years of age, and 78.8% aged 18 and older; approximately 11.6% of the population were aged 65 and older per the American Community Survey's 5-year estimates. At the 2010 census, the median income for a household in the city was $ 70,960 and

2838-512: The collection of tax for specific commodities, such as cooking oil. Sales tax amounts, measured in drachmas at a rate of one percent, were recorded in a separate column of a record prepared for the auction of 16 slaves in Piraeus , Greece in 415 BC. Nearby Athens collected duties on the import and export of commodities, recorded at a rate of two percent in 399 BC. At that period of time, Athens did not rely on government agencies to collect its taxes;

2904-597: The construction of the Dallas-Wichita Railroad through Trinity Mills in 1878, the community began to grow in its industrial significance. Carrollton's significance was further strengthened when the railroad was extended to Denton in 1880 by Jay Gould , who sold the line to the Missouri–Kansas–Texas Railroad (the Katy) in 1881. By 1885, Carrollton had flour mills, cotton gins, two churches, a school, and

2970-413: The goods are not charged the tax. A purchaser who is not an end-user is usually issued a " resale certificate " by the taxing authority and required to provide the certificate (or its ID number ) to a seller at the point of purchase, along with a statement that the item is for resale. The tax is otherwise charged on each item sold to purchasers without such a certificate and who are under the jurisdiction of

3036-475: The growing metropolitan area within North Texas . Most notably, Carrollton has become the headquarters for FASTSIGNS International, Inc. , Halliburton 's Easywell in Carrollton, Heelys, Inc. , Motel 6 (G6 Hospitality), SECURUS Technologies , and Woot Inc. (Subsidiary of Amazon). Carrollton is home to the largest Korean community in Texas and the southern United States . Koreatown Carrollton, located at

3102-459: The highest at 27% although reduced rates are used in some cases, as for groceries, art, books and newspapers. In some jurisdictions of the United States, there are multiple levels of government which each impose a sales tax. For example, sales tax in Chicago (Cook County) , IL is 10.25%, consisting of 6.25% state, 1.25% city, 1.75% county and 1% regional transportation authority. Chicago also has

3168-462: The intersection of Old Denton Road and President George Bush Turnpike, is home to a large number of Asian restaurants and businesses further stimulating the local and regional economies. According to the city's 2018 Comprehensive Annual Financial Report, the city's various funds had $ 150,984,518 in revenue, $ 151,204,878 in expenditures, $ 529,903,760 in total assets, $ 265,901,182 in total liabilities, and $ 177,408,987 in cash and investments. Carrollton

3234-452: The late 1940s, to a "grain and gravel" town. The city also supported a brick plant and a dairy industry, and National Metal Products established itself in the city in 1946. After World War II , the city grew rapidly. In 1950, its population stood at 1,610, and it grew to 4,242 in 1960 and 13,855 in 1970. At this point, significant suburban growth began spilling out of north Dallas , and the city grew tremendously between 1970 and 1980, with

3300-436: The median income for a family was $ 68,672. The per capita income for the city was $ 26,746. About 4.1% of families and 5.6% of the population were below the poverty line , including 7.4% of those under age 18 and 6.3% of those age 65 or over. By 2020, the median household income increased to $ 82,345; families had a median income of $ 95,235; married-couple families $ 105,361; and non-family households $ 58,811. An estimated 6.5% of

3366-507: The most well-known current sales taxes administered by the federal government. Twenty-two other states began imposing general sales taxes later in the 1930s, followed by six in the 1940s and five in the 1950s. Kentucky re-enacted its sales tax law in 1960. Eleven more states enacted sales tax laws during the 1960s, with Vermont as the last in 1969. Five states currently do not have general sales taxes: Alaska, Delaware, Montana, New Hampshire, and Oregon. The 2010 health care reform law imposed

SECTION 50

#1732870134272

3432-430: The population lived at or below the poverty line from 2015 to 2020, and 77% of the population are employed by private companies . Like much of the continually diversifying United States, Carrollton was once a predominantly non-Hispanic white community. With continued immigration and birth rates among traditional minorities, Carrollton's population became more racially, ethnically, and culturally diverse; according to

3498-456: The population, with Hispanic or Latino Americans increasing to 31.68% of the population. Black or African Americans were 9.84% of the population, and Asian Americans grew to 16.76% of the population. Pacific Islanders and people of other races made up a constituent minority of 0.07% and 0.4% each, and multiracial Americans increased to 3.53% of the population. As a suburb of Dallas, the city of Carrollton has sustained its own economic identity with

3564-518: The recently purchased First Baptist Carrollton Josey Campus, Harmony School of Innovation, grades K–8, and Trivium Academy, grades K–8, which holds classes on the campus of First Methodist Carrollton. The 13,000-capacity Tommy Standridge Stadium is located in Carrollton; it is mostly used for high school football and soccer. Areas in Dallas County and in CFBISD (which is partially in Denton County) are in

3630-487: The responsibility was delegated to the highest bidder, a practice known as tax farming . The Roman emperor Augustus collected funds for his military aerarium in AD 6 with a one percent general sales tax, known as the centesima rerum venalium (hundredth of the value of everything sold). The Roman sales tax was later reduced to a half percent ( ducentesima ) by Tiberius , then abolished completely by Caligula . Although

3696-492: The start and end of the trip are within 3 ⁄ 4 miles of a Connect Bus route. ADA paratransit in Denton County outside of DCTA Access's service area is provided by the nonprofit Special Programs for Aging Needs (SPAN). DCTA Access also offers a non-ADA demand-response service for residents of Lewisville, Highland Village, and Denton that are disabled or elderly (65 years and older). These trips can start and end anywhere within these three cities, but they are provided on

3762-519: The state of Texas. In 2006, DCTA absorbed LINK, the mass transit service operated by the City of Denton since 2002. LINK's bus routes were absorbed into DCTA's local Denton services (now called Connect). Paratransit services in the three member cities were also absorbed and renamed DCTA Access. Neither Lewisville nor Highland Village (the other current members of DCTA) operated bus lines prior to DCTA's formation. The following cities voted to join DCTA and levy

3828-484: The tax burden lies primarily with the producer. To avoid altering demand, the producer will either avoid the tax if possible by relocating their fulfillment centers to areas without a high sales tax or they will internalize the cost of the sales tax by charging consumers the same price but paying for the tax from their profits. A tax imposed on the sale of goods is depicted on the walls of Egyptians tombs, which have been dated as far back as 2000 BC. These paintings describe

3894-511: The taxing authority. Other types of sales taxes, or similar taxes: Most countries in the world have sales taxes or value-added taxes at all or several of the national, state, county, or city government levels. Countries in Western Europe , especially in Scandinavia , have some of the world's highest valued-added taxes. Norway , Denmark and Sweden have higher VATs at 25%, Hungary has

3960-639: The vehicle in California. The global trend has been for conventional sales taxes to be replaced by more broadly based value-added taxes. Value-added taxes provide an estimated 20% of worldwide tax revenue and have been adopted by more than 140 countries. The United States is now one of the few countries to retain conventional sales taxes. Sales tax on online purchasers operates in a different manner. Generally, there are four types of electronic commerce: intermediaries, retail, business-to-business and media, all of which are affected by consumer response to sales tax. However, while consumers are technically supposed to pay

4026-445: The warmest month is July. The highest recorded temperature was 112 °F in 1980. The average coolest month is January. The lowest recorded temperature was 1 °F in 1989. The most precipitation on average occurs in May. Carrollton is considered to have a humid subtropical climate. In 1920, Carrollton had a population of 573; since then, its population has experienced positive growth as

SECTION 60

#1732870134272

4092-803: The zone for Dallas College (formerly Dallas County Community College or DCCCD). Areas in Collin County are in the zone for Collin College . Areas in most of Denton County (including the Lewisville School District) are in the North Central Texas College district. Carrollton Public Library has two locations: Hebron & Josey and Josey Ranch Lake. The Japanese School of Dallas , a supplementary Japanese school , conducts its classes at Ted Polk Middle School in Carrollton. The school has its main offices in Farmers Branch . Carrollton

4158-432: Was 2.4 million bus trips and 393,400 rail trips, for comparison. Sales tax A sales tax is a tax paid to a governing body for the sales of certain goods and services. Usually laws allow the seller to collect funds for the tax from the consumer at the point of purchase . When a tax on goods or services is paid to a governing body directly by a consumer, it is usually called a use tax . Often laws provide for

4224-613: Was defined as part of the Dormant Commerce Clause by the Supreme Court in the 1967 decision on National Bellas Hess v. Illinois . An attempt to require a Delaware e-commerce vendor to collect North Dakota tax was overturned by the court in the 1992 decision on Quill Corp. v. North Dakota . A number of observers and commentators have argued, so far unsuccessfully, for a Congressional adoption of this physical presence nexus test. The Internet Tax Freedom Act of 1998 established

4290-476: Was named by Money magazine the 15th best place to live among small cities. According to the United States Census Bureau , Carrollton has a total area of 37.1 square miles (96.1 km ), of which 36.3 square miles (94.0 km ) is land and 0.81 square miles (2.1 km ), or 2.19%, is water. Carrollton is located in portions of three counties: Dallas , Denton , and Collin . On average,

4356-718: Was organized in March 2000. Cooperative efforts in this project by 44 state governments and the District of Columbia eventually produced the Streamlined Sales and Use Tax Agreement in 2010. This agreement establishes standards necessary for simplified and uniform sales tax laws. As of December 2010, 24 states had passed legislation conforming with the agreement. Whether the Streamlined Sales Tax can actually be applied to remote sales ultimately depends upon Congressional support, because

#271728