[The effect of increasing tobacco tax on tobacco sales in Japan].

PubMed

Ito, Yuri; Nakamura, Masakazu

2013-09-01

Since the special tobacco tax was established in 1998, the tobacco tax and price of tobacco have increased thrice, in 2003, 2006, and 2010, respectively. We evaluated the effect of increases in tax on the consumption and sales of tobacco in Japan using the annual data on the number of tobacco products sold and the total sales from Japan Tobacco, Inc. We applied the number of tobacco products sold and the total sales per year to a joinpoint regression model to examine the trends in the data. This model could help identify the year in which a decrease or increase was apparent from the data. In addition, we examined the effect of each tax increase while also considering other factors that may have caused a decrease in the levels of tobacco consumption using the method proposed by Hirano et al. According to the joinpoint regression analysis, the number of tobacco products sold started decreasing in 1998, and the trends of decrease accelerated to 5% per year, from 2005. Owing to the tax increase, tobacco sales reduced by -2.4%, -2.9%, and -10.1% (corrected for the effect of the Tohoku Great Earthquake), and price elasticity was estimated as -0.30, -0.27, and -0.28 (corrected) in 2003, 2006, and 2010, respectively. The effect of tobacco tax increase on the decrease in tobacco sales was greatest in 2010, while the price elasticity remained almost the same as it was during the previous tax increase. The sharp hike in tobacco tax in 2010 decreased the number of tobacco products sold, while the price elasticity in 2010 was similar to that in 2003 and 2006. Our findings suggest that further increase in tobacco tax is needed to reduce the damage caused by smoking in the people of Japan.

State Sales Tax and Assistive Technology: Securing Exemptions for Sensory, Communication, and Mobility Aids.

ERIC Educational Resources Information Center

Mendelsohn, Steven

This paper examines issues involved in identifying and securing sales tax exemptions to curtail the potential negative impact of state sales taxes on assistive technology. Chapter I discusses the nature of sales taxes, including their definition, their impact, their structure and administration, and the sources of exemptions. Chapter II considers…

26 CFR 48.4221-7 - Tax-free sales of tires and tubes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Tax-free sales of tires and tubes. 48.4221-7... Tax-free sales of tires and tubes. (a) In general. A manufacturer of tires or inner tubes that are... articles taxable under section 4071 may be sold tax free: (1) The tire or tube is sold for use by the...

Support for School Construction: Blending Sales Tax with Property Tax.

ERIC Educational Resources Information Center

Haney, David W.; Schmidt, Mark

2002-01-01

Describes how opinion by North Dakota's attorney general allows school district and city of Jamestown to collaborate in the issuance of bonds for school construction and renovation projects, three-quarters of the revenue for which is raised by a voter-approved city sales tax. (PKP)

Beverages Sales in Mexico before and after Implementation of a Sugar Sweetened Beverage Tax

PubMed Central

Colchero, M. A; Guerrero-López, Carlos Manuel; Molina, Mariana; Rivera, Juan Angel

2016-01-01

Objective To estimate changes in sales of sugar sweetened beverages (SSB) and plain water after a 1 peso per liter excise SSB tax was implemented in Mexico in January 2014. Material and Methods We used sales data from the Monthly Surveys of the Manufacturing Industry from January 2007 to December 2015. We estimated Ordinary Least Squares models to assess changes in per capita sales of SSB and plain water adjusting for seasonality and the global indicator of economic activity. Results We found a decrease of 7.3% in per capita sales of SSB and an increase of 5.2% of per capita sales of plain water in 2014–2015 compared to the pre-tax period (2007–2013). Conclusions Adjusting for variables that change over time and that are associated with the demand for SSB, we found the tax was associated with a reduction in per capita sales of SSB. The effectiveness of the tax should be evaluated in the medium and long term. PMID:27668875

77 FR 43077 - Federal Acquisition Regulation; Information Collection; North Carolina Sales Tax Certification

Federal Register 2010, 2011, 2012, 2013, 2014

2012-07-23

...; Information Collection; North Carolina Sales Tax Certification AGENCY: Department of Defense (DOD), General... information collection requirement concerning North Carolina sales tax certification. Public comments are particularly invited on: Whether this collection of information is necessary for the proper performance of...

The association of soda sales tax and school nutrition laws: a concordance of policies.

PubMed

Greathouse, K Leigh; Chriqui, Jamie; Moser, Richard P; Agurs-Collins, Tanya; Perna, Frank M

2014-10-01

The current research examined the association between state disfavoured tax on soda (i.e. the difference between soda sales tax and the tax on food products generally) and a summary score representing the strength of state laws governing competitive beverages (beverages that compete with the beverages in the federally funded school lunch programme) in US schools. The Classification of Laws Associated with School Students (CLASS) summary score reflected the strength of a state's laws restricting competitive beverages sold in school stores, vending machines, school fundraisers and à la carte cafeteria items. Bridging the Gap (BTG) is a nationally recognized research initiative that provided state-level soda tax data. The main study outcome was the states' competitive beverage summary scores for elementary, middle and high school grade levels, as predicted by the states' disfavoured soda tax. Univariate and multivariate analyses were conducted, adjusting for year and state. Data from BTG and CLASS were used. BTG and CLASS data from all fifty states and the District of Columbia from 2003 to 2010 were used. A higher disfavoured soda sales tax was generally associated with an increased likelihood of having strong school beverage laws across grade levels, and especially when disfavoured soda sales tax was >5 %. These data suggest a concordance between states' soda taxes and laws governing beverages sold in schools. States with high disfavoured sales tax on soda had stronger competitive beverage laws, indicating that the state sales tax environment may be associated with laws governing beverage policy in schools.

26 CFR 48.4063-1 - Tax-free sales of bodies to chassis manufacturers.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Tax-free sales of bodies to chassis..., Tread Rubber, and Taxable Fuel Automotive and Related Items § 48.4063-1 Tax-free sales of bodies to... not apply to bodies sold by the manufacturer thereof to a manufacturer (but not an importer) of...

26 CFR 48.4063-1 - Tax-free sales of bodies to chassis manufacturers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Tax-free sales of bodies to chassis..., Tread Rubber, and Taxable Fuel Automotive and Related Items § 48.4063-1 Tax-free sales of bodies to... not apply to bodies sold by the manufacturer thereof to a manufacturer (but not an importer) of...

Maryland Alcohol Sales Tax and Sexually Transmitted Infections: A Natural Experiment.

PubMed

Staras, Stephanie A S; Livingston, Melvin D; Wagenaar, Alexander C

2016-03-01

Sexually transmitted infections are common causes of morbidity and mortality, including infertility and certain types of cancer. Alcohol tax increases may decrease sexually transmitted infection rates overall and differentially across population subgroups by decreasing alcohol consumption in general and prior to sex, thus decreasing sexual risk taking and sexually transmitted infection acquisition. This study investigated the effects of a Maryland increase in alcohol beverage sales tax on statewide gonorrhea and chlamydia rates overall and within age, gender, and race/ethnicity subpopulations. This study used an interrupted time series design, including multiple cross-state comparisons, to examine the effects of the 2011 alcohol tax increase in Maryland on chlamydia and gonorrhea cases reported to the U.S. National Notifiable Disease Surveillance System for January 2003 to December 2012 (N=120 repeated monthly observations, analyzed in 2015). Effects were assessed with Box-Jenkins autoregressive moving average models with structural parameters. After the alcohol-specific sales tax increase, gonorrhea rates decreased 24% (95% CI=11%, 37%), resulting in 1,600 fewer statewide gonorrhea cases annually. Cohen's d indicated a substantial effect of the tax increase on gonorrhea rates (range across control group models, -1.25 to -1.42). The study did not find evidence of an effect on chlamydia or differential effects across age, race/ethnicity, or gender subgroups. Results strengthen the evidence from prior studies of alcohol taxes influencing gonorrhea rates and extend health prevention effects from alcohol excise to sales taxes. Alcohol tax increases may be an efficient strategy for reducing sexually transmitted infections. Copyright © 2016 American Journal of Preventive Medicine. Published by Elsevier Inc. All rights reserved.

Effect of Maryland's 2011 Alcohol Sales Tax Increase on Alcohol-Positive Driving.

PubMed

Lavoie, Marie-Claude; Langenberg, Patricia; Villaveces, Andres; Dischinger, Patricia C; Simoni-Wastila, Linda; Hoke, Kathleen; Smith, Gordon S

2017-07-01

The 2011 Maryland alcohol sales tax increase from 6% to 9% provided an opportunity to evaluate the impact on rates of alcohol-positive drivers involved in injury crashes. Maryland police crash reports from 2001 to 2013 were analyzed using an interrupted time series design and a multivariable analysis employing generalized estimating equations models with a negative binomial distribution. Data were analyzed in 2014-2015. There was a significant gradual annual reduction of 6% in the population-based rate of all alcohol-positive drivers (p<0.03), and a 12% reduction for drivers aged 15-20 years (p<0.007), and 21-34 years (p<0.001) following the alcohol sales tax increase. There were no significant changes in rates of alcohol-positive drivers aged 35-54 years (rate ratio, 0.98; 95% CI=0.89, 1.09). Drivers aged ≥55 years had a significant immediate 10% increase in the rate of alcohol-positive drivers (rate ratio, 1.10; 95% CI=1.04, 1.16) and a gradual increase of 4.8% per year after the intervention. Models using different denominators and controlling for multiple factors including a proxy for unmeasured factors found similar results overall. The 2011 Maryland alcohol sales tax increase led to a significant reduction in the rate of all alcohol-positive drivers involved in injury crashes especially among drivers aged 15-34 years. This is the first study to examine the impact of alcohol sales taxes on crashes; previous research focused on excise tax. Increasing alcohol taxes is an important but often neglected intervention to reduce alcohol-impaired driving. Copyright © 2017 American Journal of Preventive Medicine. Published by Elsevier Inc. All rights reserved.

77 FR 69440 - Federal Acquisition Regulation; Submission for OMB Review; North Carolina Sales Tax Certification

Federal Register 2010, 2011, 2012, 2013, 2014

2012-11-19

...; Submission for OMB Review; North Carolina Sales Tax Certification AGENCIES: Department of Defense (DOD... approved information collection requirement concerning North Carolina sales tax certification. A notice was... performance of functions of the Federal Acquisition Regulations (FAR), and whether it will have practical...

[Use of a retail sales tax on tobacco to fund drug therapy for smoking cessation].

PubMed

Antoñanzas Villar, Fernando; Rodríguez Ibeas, Roberto; Juárez Castelló, Carmelo; Ramírez Esquibel, Manuel; Lorente Antoñanzas, Reyes; Ginestal Gómez, Jaime

2006-12-01

To analyze the revenue-generating potential of a new retail sales tax on tobacco and its effects on public health if the tax revenues were allocated to finance smoking cessation programs. We provide an extensive review of the legislation on the authority of autonomous communities to order the levy and collection of special taxes and describe the new tobacco retail sales tax. We calculated collected tax revenues with a simulation model of indirect taxation -the SINDIEF (Simulador de Imposición Indirecta del Instituto de Estudios Fiscales) model- and determined the potential number of smokers who would quit smoking. Epidemiological and clinical variables from existing pharmacological therapies were used to obtain the results. For the highest tax rate (20 eurocents per pack), we found that 1,078,000 smokers yearly would give up smoking, suggesting that the new tax could be considered as a way to promote pharmacotherapy in smoking behavior. Fiscal corresponsability to finance smoking cessation programs could be based on a tobacco retailing sales tax, similar to that levied on hydrocarbons. Simulations for different tax rates show the huge potential of the tax to yield revenues, as the tax is levied yearly on 4.6 billion cigarette packs each year.

How the new tax act affects practice sales.

PubMed

Bramson, J

1993-12-01

The new tax act affecting rate changes also contains new rules for dealing with the intangible assets--including goodwill--involved in practice sales. A second concern is the permanent phaseout of some personal exemptions and certain itemized business deductions. There's still some good news.

State sales tax rates for soft drinks and snacks sold through grocery stores and vending machines, 2007.

PubMed

Chriqui, Jamie F; Eidson, Shelby S; Bates, Hannalori; Kowalczyk, Shelly; Chaloupka, Frank J

2008-07-01

Junk food consumption is associated with rising obesity rates in the United States. While a "junk food" specific tax is a potential public health intervention, a majority of states already impose sales taxes on certain junk food and soft drinks. This study reviews the state sales tax variance for soft drinks and selected snack products sold through grocery stores and vending machines as of January 2007. Sales taxes vary by state, intended retail location (grocery store vs. vending machine), and product. Vended snacks and soft drinks are taxed at a higher rate than grocery items and other food products, generally, indicative of a "disfavored" tax status attributed to vended items. Soft drinks, candy, and gum are taxed at higher rates than are other items examined. Similar tax schemes in other countries and the potential implications of these findings relative to the relationship between price and consumption are discussed.

Minnesota's tax-forfeited land: some trends in acreages, sales, and prices.

Treesearch

David C. Lothner; Edwin Kallio; David T. Davis

1978-01-01

The area of tax-forfeited land that is county-administered in Minnesota is currently estimated at almost 2.9 million acres--a decrease of about 17% since the mid-1960's. This decrease is the result of a change in land sales, land forfeitures, and other land transfers. Not only have land sales decreased since the early 1960's, but also less land has been...

Federal Solutions to School Fiscal Crises: Lessons from Nixon's Failed National Sales Tax for Education

ERIC Educational Resources Information Center

Venters, Monoka; Hauptli, Meghan V.; Cohen-Vogel, Lora

2012-01-01

Applying a Multiple Streams framework, the article documents the development and ultimate undoing of what became known as the national sales tax plan for education. The authors identify four factors that coalesced to lead the Nixon administration to propose replacing local property taxes with a federal value-added tax to finance K-12 education.…

Pricing and sales tax collection policies for e-cigarette starter kits and disposable products sold online.

PubMed

Cuomo, Raphael E; Miner, Angela; Mackey, Tim K

2015-10-23

Previous studies have examined marketing characteristics of e-cigarettes sold online and others have examined e-cigarettes pricing in retail (non-Internet) settings. This study expands on these findings by examining pricing and marketing characteristics of interest among e-cigarette online vendors. Structured web searches were conducted from August-September 2014 to identify popular e-cigarette Internet vendors. We then collected pricing data (e-cigarette starter kits and disposables), sales tax collection policies and other vendor marketing characteristics. Average price for each product category was then compared with marketing characteristics using linear regression for continuous variables and independent t-tests for binary variables. Our searches yielded 44 e-cigarette Internet vendors of which 77% (n = 34) sold a total of 238 starter kit offerings (Mprice = $55.89). Half (n = 22) sold disposable types of e-cigarettes (Mprice = $7.17 p/e-cigarette) at a price lower than reported elsewhere in retail settings. Average disposable e-cigarette prices were also significantly higher for vendors displaying more health warning notices (P = 0.001). Only 46% disclosed sales tax collection policies and only 39% collected sales tax in their state of business. This study expands on current understanding of e-cigarette pricing and availability online and finds variation in e-cigarette pricing may be influenced by type of product, use of online health warnings and vendor sales tax collection policies. It also finds that e-cigarette online access and availability may be impacted by a combination of pricing and marketing strategies uniquely different from e-cigarette retail settings that requires further study and targeted policy-making. [Cuomo RE, Miner A, Mackey TK. Pricing and sales tax collection policies for e-cigarette starter kits and disposable products sold online. Drug Alcohol Rev 2015]. © 2015 Australasian Professional Society on Alcohol and

Changing demographics and state fiscal outlook: the case of sales taxes.

PubMed

Mullins, D R; Wallace, S

1996-04-01

"Broad-scale demographic changes have implications for state and local finance in terms of the composition of the base of revenue sources and their yields. This article examines the effect of such changes on the potential future yield of consumption-based taxes. The effect of household characteristics and composition on the consumption of selected groups of goods subject to ad valorem retail sales taxes is estimated, generating demographic elasticities of consumption. These elasticities are applied to projected demographic changes in eight states through the year 2000. The results show rather wide variation in expected consumption shifts and potential tax bases across the states, with income growth having the greatest effect...." The geographical focus is on the United States. excerpt

Determinants of Public Support for Education Sales Tax Initiatives in Georgia

ERIC Educational Resources Information Center

Sanders, Robert M.; Lee, Sooho

2009-01-01

While many state and local governments are gravitating towards alternative sources of revenue for public services and schools, Georgia, a growing sun-belt state, has taken a leading role in allowing voters the choice of selecting a Special Purpose Local Option Sales Tax (SPLOST) to fund local projects, particularly school facilities (known as…

12 CFR 220.124 - Installment sale of tax-shelter programs as “arranging” for credit.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Installment sale of tax-shelter programs as âarrangingâ for credit. 220.124 Section 220.124 Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF... 77e), in which tax benefits, such as the ability to deduct substantial amounts of depreciation or oil...

Higher price, fewer packs: evaluating a tobacco tax increase with cigarette sales data.

PubMed

Amato, Michael S; Boyle, Raymond G; Brock, Betsy

2015-03-01

In 2013, Minnesota increased cigarette taxes by $1.75, the largest US state increase since 2000. We obtained convenience store data of cigarette sales from January 2012 to December 2013 from the Nielsen Company. Analysis revealed significantly greater year-to-year reductions in numbers of packs purchased during posttax (-12.1%) than pretax (-3.2%; P<.001) periods. The results provide contemporary evidence that, despite reduced prevalence and increased tobacco control efforts, tax increases remain an effective tobacco control strategy.

Impact of regional special purpose local option sales tax (SPLOST) initiatives on county infrastructure.

DOT National Transportation Integrated Search

2011-10-01

In response to fiscal constraints on transportation funding and the need to address transportation problems and create regional solutions, Georgia is proposing a 1% regional Special-Purpose Local-Option Sales Tax (SPLOST). To accommodate this initiat...

Cigarette tax avoidance and evasion.

PubMed

Stehr, Mark

2005-03-01

Variation in state cigarette taxes provides incentives for tax avoidance through smuggling, legal border crossing to low tax jurisdictions, or Internet purchasing. When taxes rise, tax paid sales of cigarettes will decline both because consumption will decrease and because tax avoidance will increase. The key innovation of this paper is to compare cigarette sales data to cigarette consumption data from the Behavioral Risk Factor Surveillance System (BRFSS). I show that after subtracting percent changes in consumption, residual percent changes in sales are associated with state cigarette tax changes implying the existence of tax avoidance. I estimate that the tax avoidance response to tax changes is at least twice the consumption response and that tax avoidance accounted for up to 9.6% of sales between 1985 and 2001. Because of the increase in tax avoidance, tax paid sales data understate the level of smoking and overstate the drop in smoking. I also find that the level of legal border crossing was very low relative to other forms of tax avoidance. If states have strong preferences for smoking control, they must pair high cigarette taxes with effective policies to curb smuggling and other forms of tax avoidance or employ alternative policies such as counter-advertising and smoking restrictions.

27 CFR 53.133 - Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for...

Code of Federal Regulations, 2014 CFR

2014-04-01

... for export, or for resale by the purchaser to a second purchaser for export. 53.133 Section 53.133..., Etc. § 53.133 Tax-free sale of articles for export, or for resale by the purchaser to a second.... The sale was tax free under section 4221(a)(2). The rifle was sold by Y to W, an individual in the...

27 CFR 53.133 - Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for...

Code of Federal Regulations, 2013 CFR

2013-04-01

... for export, or for resale by the purchaser to a second purchaser for export. 53.133 Section 53.133..., Etc. § 53.133 Tax-free sale of articles for export, or for resale by the purchaser to a second.... The sale was tax free under section 4221(a)(2). The rifle was sold by Y to W, an individual in the...

27 CFR 53.133 - Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for...

Code of Federal Regulations, 2012 CFR

2012-04-01

... for export, or for resale by the purchaser to a second purchaser for export. 53.133 Section 53.133..., Etc. § 53.133 Tax-free sale of articles for export, or for resale by the purchaser to a second.... The sale was tax free under section 4221(a)(2). The rifle was sold by Y to W, an individual in the...

27 CFR 53.133 - Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for...

Code of Federal Regulations, 2011 CFR

2011-04-01

... for export, or for resale by the purchaser to a second purchaser for export. 53.133 Section 53.133..., Etc. § 53.133 Tax-free sale of articles for export, or for resale by the purchaser to a second.... The sale was tax free under section 4221(a)(2). The rifle was sold by Y to W, an individual in the...

Changes in prices, sales, consumer spending, and beverage consumption one year after a tax on sugar-sweetened beverages in Berkeley, California, US: A before-and-after study

PubMed Central

Ryan-Ibarra, Suzanne; Taillie, Lindsey Smith; Induni, Marta

2017-01-01

Background Taxes on sugar-sweetened beverages (SSBs) meant to improve health and raise revenue are being adopted, yet evaluation is scarce. This study examines the association of the first penny per ounce SSB excise tax in the United States, in Berkeley, California, with beverage prices, sales, store revenue/consumer spending, and usual beverage intake. Methods and findings Methods included comparison of pre-taxation (before 1 January 2015) and first-year post-taxation (1 March 2015–29 February 2016) measures of (1) beverage prices at 26 Berkeley stores; (2) point-of-sale scanner data on 15.5 million checkouts for beverage prices, sales, and store revenue for two supermarket chains covering three Berkeley and six control non-Berkeley large supermarkets in adjacent cities; and (3) a representative telephone survey (17.4% cooperation rate) of 957 adult Berkeley residents. Key hypotheses were that (1) the tax would be passed through to the prices of taxed beverages among the chain stores in which Berkeley implemented the tax in 2015; (2) sales of taxed beverages would decline, and sales of untaxed beverages would rise, in Berkeley stores more than in comparison non-Berkeley stores; (3) consumer spending per transaction (checkout episode) would not increase in Berkeley stores; and (4) self-reported consumption of taxed beverages would decline. Main outcomes and measures included changes in inflation-adjusted prices (cents/ounce), beverage sales (ounces), consumers’ spending measured as store revenue (inflation-adjusted dollars per transaction) in two large chains, and usual beverage intake (grams/day and kilocalories/day). Tax pass-through (changes in the price after imposition of the tax) for SSBs varied in degree and timing by store type and beverage type. Pass-through was complete in large chain supermarkets (+1.07¢/oz, p = 0.001) and small chain supermarkets and chain gas stations (1.31¢/oz, p = 0.004), partial in pharmacies (+0.45¢/oz, p = 0.03), and

Changes in prices, sales, consumer spending, and beverage consumption one year after a tax on sugar-sweetened beverages in Berkeley, California, US: A before-and-after study.

PubMed

Silver, Lynn D; Ng, Shu Wen; Ryan-Ibarra, Suzanne; Taillie, Lindsey Smith; Induni, Marta; Miles, Donna R; Poti, Jennifer M; Popkin, Barry M

2017-04-01

Taxes on sugar-sweetened beverages (SSBs) meant to improve health and raise revenue are being adopted, yet evaluation is scarce. This study examines the association of the first penny per ounce SSB excise tax in the United States, in Berkeley, California, with beverage prices, sales, store revenue/consumer spending, and usual beverage intake. Methods included comparison of pre-taxation (before 1 January 2015) and first-year post-taxation (1 March 2015-29 February 2016) measures of (1) beverage prices at 26 Berkeley stores; (2) point-of-sale scanner data on 15.5 million checkouts for beverage prices, sales, and store revenue for two supermarket chains covering three Berkeley and six control non-Berkeley large supermarkets in adjacent cities; and (3) a representative telephone survey (17.4% cooperation rate) of 957 adult Berkeley residents. Key hypotheses were that (1) the tax would be passed through to the prices of taxed beverages among the chain stores in which Berkeley implemented the tax in 2015; (2) sales of taxed beverages would decline, and sales of untaxed beverages would rise, in Berkeley stores more than in comparison non-Berkeley stores; (3) consumer spending per transaction (checkout episode) would not increase in Berkeley stores; and (4) self-reported consumption of taxed beverages would decline. Main outcomes and measures included changes in inflation-adjusted prices (cents/ounce), beverage sales (ounces), consumers' spending measured as store revenue (inflation-adjusted dollars per transaction) in two large chains, and usual beverage intake (grams/day and kilocalories/day). Tax pass-through (changes in the price after imposition of the tax) for SSBs varied in degree and timing by store type and beverage type. Pass-through was complete in large chain supermarkets (+1.07¢/oz, p = 0.001) and small chain supermarkets and chain gas stations (1.31¢/oz, p = 0.004), partial in pharmacies (+0.45¢/oz, p = 0.03), and negative in independent corner stores and

26 CFR 301.6863-2 - Collection of jeopardy assessment; stay of sale of seized property pending Tax Court decision.

Code of Federal Regulations, 2010 CFR

2010-04-01

... of seized property pending Tax Court decision. 301.6863-2 Section 301.6863-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND...; stay of sale of seized property pending Tax Court decision. (a) General rule. In the case of an...

26 CFR 48.4041-16 - Sales for export.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Sales for export. 48.4041-16 Section 48.4041-16... TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Special Fuels § 48.4041-16 Sales for export. (a) General rule. In order for a sale to be exempt from tax under section 4041 as a sale for export, it is...

Over-the-counter sales of out-of-state and counterfeit tax stamp cigarettes in New York City.

PubMed

Silver, Diana; Giorgio, Margaret M; Bae, Jin Yung; Jimenez, Geronimo; Macinko, James

2016-09-01

New York City (NYC) has strict minimum cigarette price and tax stamp laws, but evidence regarding the extent of evasion of such laws in over-the-counter sales is scarce. 830 packs were purchased at licensed tobacco retailers at 92 randomly selected neighbourhoods in NYC in spring and fall 2014, following the establishment of NYC's minimum price law. The χ(2) analyses of illegal tax stamps on pack, by retailer type and data collection period, are presented. Over 15% of packs purchased had out-of-state (4.5%) or counterfeit tax stamps (10.6%). Purchases resulted in at least one illegal pack obtained in 70% of neighbourhoods, largely from independent stores. In 21.5% of sampled neighbourhoods, it was possible to purchase an illegal pack each collection period. Enhanced enforcement of retail sales of cigarettes is needed to ensure the full benefit of existing tobacco control laws in NYC. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/

26 CFR 48.4216(a)-3 - Other items relating to tax on sale price.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Other items relating to tax on sale price. 48.4216(a)-3 Section 48.4216(a)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... reason of the failure of the article under a warranty as to its quality or service, and a new article is...

27 CFR 53.92 - Exclusions from sale price.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Exclusions from sale price... Provisions Applicable to Manufacturers Taxes § 53.92 Exclusions from sale price. (a) Tax—(1) Tax not part of taxable sale price. The tax imposed by chapter 32 of the Code on the sale of an article is not part of the...

27 CFR 53.179 - Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or...

Code of Federal Regulations, 2012 CFR

2012-04-01

... chain of sales from the person who paid the tax to the ultimate purchaser, the evidence required to be... vendor retains such proof for 3 years from the date of the statement and will, upon request, supply such...

27 CFR 53.179 - Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or...

Code of Federal Regulations, 2013 CFR

2013-04-01

... chain of sales from the person who paid the tax to the ultimate purchaser, the evidence required to be... vendor retains such proof for 3 years from the date of the statement and will, upon request, supply such...

27 CFR 53.179 - Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or...

Code of Federal Regulations, 2010 CFR

2010-04-01

... chain of sales from the person who paid the tax to the ultimate purchaser, the evidence required to be... vendor retains such proof for 3 years from the date of the statement and will, upon request, supply such...

27 CFR 53.179 - Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or...

Code of Federal Regulations, 2011 CFR

2011-04-01

... chain of sales from the person who paid the tax to the ultimate purchaser, the evidence required to be... vendor retains such proof for 3 years from the date of the statement and will, upon request, supply such...

26 CFR 48.4216(a)-2 - Exclusions from sale price.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Exclusions from sale price. 48.4216(a)-2... Manufacturers Taxes § 48.4216(a)-2 Exclusions from sale price. (a) Tax—(1) Tax not part of taxable sale price. The tax imposed by Chapter 32 of the Code on the sale of an article is not part of the taxable sale...

26 CFR 52.4682-2 - Qualifying sales.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Qualifying sales. 52.4682-2 Section 52.4682-2... TAXES (CONTINUED) ENVIRONMENTAL TAXES § 52.4682-2 Qualifying sales. (a) In general—(1) Special rules applicable to certain sales. Special rules apply to sales of ODCs in the following cases: (i) Under section...

27 CFR 25.175 - Prepayment of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... OF THE TREASURY LIQUORS BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a) General..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a... tax before any beer is removed for consumption or sale, or taken out of the brewery for removal for...

27 CFR 25.175 - Prepayment of tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... OF THE TREASURY ALCOHOL BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a) General..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a... tax before any beer is removed for consumption or sale, or taken out of the brewery for removal for...

27 CFR 25.175 - Prepayment of tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... OF THE TREASURY ALCOHOL BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a) General..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a... tax before any beer is removed for consumption or sale, or taken out of the brewery for removal for...

27 CFR 25.175 - Prepayment of tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... OF THE TREASURY LIQUORS BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a) General..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a... tax before any beer is removed for consumption or sale, or taken out of the brewery for removal for...

27 CFR 25.175 - Prepayment of tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... OF THE TREASURY LIQUORS BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a) General..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a... tax before any beer is removed for consumption or sale, or taken out of the brewery for removal for...

26 CFR 1.338-4 - Aggregate deemed sale price; various aspects of taxation of the deemed asset sale.

Code of Federal Regulations, 2012 CFR

2012-04-01

... the recognition of gain or loss on the deemed sale of target affiliate stock. Notwithstanding section... (although it may be taken into account at some later date). (e) Deemed sale tax consequences. Gain or loss... function of the size of the deemed sale tax consequences. Thus, these determinations may require trial and...

26 CFR 1.338-4 - Aggregate deemed sale price; various aspects of taxation of the deemed asset sale.

Code of Federal Regulations, 2013 CFR

2013-04-01

... the recognition of gain or loss on the deemed sale of target affiliate stock. Notwithstanding section... (although it may be taken into account at some later date). (e) Deemed sale tax consequences. Gain or loss... function of the size of the deemed sale tax consequences. Thus, these determinations may require trial and...

26 CFR 1.338-4 - Aggregate deemed sale price; various aspects of taxation of the deemed asset sale.

Code of Federal Regulations, 2014 CFR

2014-04-01

... the recognition of gain or loss on the deemed sale of target affiliate stock. Notwithstanding section... (although it may be taken into account at some later date). (e) Deemed sale tax consequences. Gain or loss... function of the size of the deemed sale tax consequences. Thus, these determinations may require trial and...

26 CFR 1.338-4 - Aggregate deemed sale price; various aspects of taxation of the deemed asset sale.

Code of Federal Regulations, 2011 CFR

2011-04-01

... recognition of gain or loss on the deemed sale of target affiliate stock. Notwithstanding section 338(h)(6)(B... (although it may be taken into account at some later date). (e) Deemed sale tax consequences. Gain or loss... function of the size of the deemed sale tax consequences. Thus, these determinations may require trial and...

Slowing Menthol's Progress: Differential Impact of a Tobacco Tax Increase on Cigarette Sales.

PubMed

Amato, Michael S; D'Silva, Joanne; Boyle, Raymond G

2016-05-01

The proportion of smokers who use menthol cigarettes has increased nationally since 2004, while use of non-menthol cigarettes is declining, suggesting that menthol may be undermining the effectiveness of population level tobacco control efforts. In 2013 Minnesota passed a $1.75 cigarette tax increase. We investigated whether sales of menthol and non-menthol cigarettes were differentially affected by the price increase. Cigarette sales data from convenience stores in the Minneapolis, Minnesota, metro area from January 2012, through May 2015, were obtained. Proportion of sales accounted for by menthol cigarettes was analyzed with segmented regression. Before the price increase, menthol cigarettes gained 2.21% (1.17, 3.12) of market share annually. Following the price increase, the trend slowed to 0.26% (-0.78, 1.56) annually. The slope before the price increase was significantly positive; the slope following the price increase did not significantly differ from zero. Sales of menthol cigarettes declined less rapidly than non-menthol cigarettes before the price increase. Sales of menthol and non-menthol cigarettes declined at more comparable rates after the price increase. Increasing the price of tobacco may help ensure declines in consumption are more evenly distributed across menthol and non-menthol cigarettes. Using sales data, we found that a trend of increasing market share for menthol cigarettes was significantly reduced by a $1.75 cigarette price increase. These results suggest that cigarette price increases, a core tobacco control policy, may have a greater effect on menthol smokers than non-menthol smokers. © The Author 2015. Published by Oxford University Press on behalf of the Society for Research on Nicotine and Tobacco. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.

26 CFR 15a.453-1 - Installment method reporting for sales of real property and casual sales of personal property.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Installment method reporting for sales of real property and casual sales of personal property. 15a.453-1 Section 15a.453-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE INSTALLMENT SALES REVISIO...

Can Soft Drink Taxes Reduce Population Weight?

PubMed

Fletcher, Jason M; Frisvold, David; Tefft, Nathan

2010-01-01

Soft drink consumption has been hypothesized as one of the major factors in the growing rates of obesity in the US. Nearly two-thirds of all states currently tax soft drinks using excise taxes, sales taxes, or special exemptions to food exemptions from sales taxes to reduce consumption of this product, raise revenue, and improve public health. In this paper, we evaluate the impact of changes in state soft drink taxes on body mass index (BMI), obesity, and overweight. Our results suggest that soft drink taxes influence BMI, but that the impact is small in magnitude.

Can Soft Drink Taxes Reduce Population Weight?

PubMed Central

Fletcher, Jason M.; Frisvold, David

2009-01-01

Soft drink consumption has been hypothesized as one of the major factors in the growing rates of obesity in the US. Nearly two-thirds of all states currently tax soft drinks using excise taxes, sales taxes, or special exemptions to food exemptions from sales taxes to reduce consumption of this product, raise revenue, and improve public health. In this paper, we evaluate the impact of changes in state soft drink taxes on body mass index (BMI), obesity, and overweight. Our results suggest that soft drink taxes influence BMI, but that the impact is small in magnitude. PMID:20657817

27 CFR 53.95 - Constructive sale price; basic rules.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Constructive sale price... AMMUNITION Special Provisions Applicable to Manufacturers Taxes § 53.95 Constructive sale price; basic rules... to construct a sale price on which to compute a tax imposed under chapter 32 of the Code on the price...

29 CFR 794.121 - Exclusion of excise taxes.

Code of Federal Regulations, 2010 CFR

2010-07-01

... From Overtime Pay Requirements Under Section 7(b)(3) of the Act Annual Gross Volume of Sales § 794.121 Exclusion of excise taxes. The computation of the annual gross volume of sales of the enterprise for... excise taxes which are included in the sales price may be excluded in computing the annual gross volume...

26 CFR 1.861-6 - Sale of real property.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Sale of real property. 1.861-6 Section 1.861-6...) INCOME TAXES Tax Based on Income from Sources within Or Without the United States § 1.861-6 Sale of real... of section 1001 and the regulations thereunder, derived from the sale or other disposition of real...

26 CFR 301.6335-1 - Sale of seized property.

Code of Federal Regulations, 2012 CFR

2012-04-01

... part thereof to raise the whole amount of the tax and expenses of levy and sale, the whole of such... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Sale of seized property. 301.6335-1 Section 301... ADMINISTRATION PROCEDURE AND ADMINISTRATION Seizure of Property for Collection of Taxes § 301.6335-1 Sale of...

26 CFR 301.6335-1 - Sale of seized property.

Code of Federal Regulations, 2013 CFR

2013-04-01

... part thereof to raise the whole amount of the tax and expenses of levy and sale, the whole of such... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Sale of seized property. 301.6335-1 Section 301... ADMINISTRATION PROCEDURE AND ADMINISTRATION Seizure of Property for Collection of Taxes § 301.6335-1 Sale of...

26 CFR 301.6335-1 - Sale of seized property.

Code of Federal Regulations, 2014 CFR

2014-04-01

... part thereof to raise the whole amount of the tax and expenses of levy and sale, the whole of such... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Sale of seized property. 301.6335-1 Section 301... ADMINISTRATION PROCEDURE AND ADMINISTRATION Seizure of Property for Collection of Taxes § 301.6335-1 Sale of...

26 CFR 301.6335-1 - Sale of seized property.

Code of Federal Regulations, 2011 CFR

2011-04-01

... part thereof to raise the whole amount of the tax and expenses of levy and sale, the whole of such... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Sale of seized property. 301.6335-1 Section 301... ADMINISTRATION PROCEDURE AND ADMINISTRATION Seizure of Property for Collection of Taxes § 301.6335-1 Sale of...

Electric sales and revenue 1992, April 1994

DOE Office of Scientific and Technical Information (OSTI.GOV)

Not Available

The Electric Sales and Revenue is prepared by the Survey Management Division, Office of Coal, Nuclear, Electric and Alternate Fuels; Energy Information Administration (EIA); US Department of Energy. This publication provides information about sales of electricity, its associated revenue, and the average revenue per kilowatthour sold to residential, commercial, industrial, and other consumers throughout the United States. The sales, revenue, and average revenue per kilowatthour provided in the Electric Sales and Revenue are based on annual data reported by electric utilities for the calendar year ending December 31, 1992. The electric revenue reported by each electric utility includes the applicablemore » revenue from kilowatthours sold; revenue from income; unemployment and other State and local taxes; energy, demand, and consumer service charges; environmental surcharges; franchise fees; fuel adjustments; and other miscellaneous charges. The revenue does not include taxes, such as sales and excise taxes, that are assessed on the consumer and collected through the utility. Average revenue per kilowatthour is defined as the cost per unit of electricity sold and is calculated by dividing retail sales into the associated electric revenue. The sales of electricity, associated revenue, and average revenue per kilowatthour provided in this report are presented at the national, Census division, State, and electric utility levels.« less

26 CFR 1.1021-1 - Sale of annuities.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Sale of annuities. 1.1021-1 Section 1.1021-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Basis Rules of General Application § 1.1021-1 Sale of annuities. In the case of...

26 CFR 1.1021-1 - Sale of annuities.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Sale of annuities. 1.1021-1 Section 1.1021-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Basis Rules of General Application § 1.1021-1 Sale of annuities. In the case of...

27 CFR 53.91 - Charges to be included in sale price.

Code of Federal Regulations, 2014 CFR

2014-04-01

... or production of a taxable article are to be included, in whole or in part, in the sale price on... sale price. 53.91 Section 53.91 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... AMMUNITION Special Provisions Applicable to Manufacturers Taxes § 53.91 Charges to be included in sale price...

27 CFR 53.91 - Charges to be included in sale price.

Code of Federal Regulations, 2013 CFR

2013-04-01

... or production of a taxable article are to be included, in whole or in part, in the sale price on... sale price. 53.91 Section 53.91 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... AMMUNITION Special Provisions Applicable to Manufacturers Taxes § 53.91 Charges to be included in sale price...

27 CFR 53.91 - Charges to be included in sale price.

Code of Federal Regulations, 2011 CFR

2011-04-01

... or production of a taxable article are to be included, in whole or in part, in the sale price on... sale price. 53.91 Section 53.91 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... AMMUNITION Special Provisions Applicable to Manufacturers Taxes § 53.91 Charges to be included in sale price...

27 CFR 53.91 - Charges to be included in sale price.

Code of Federal Regulations, 2012 CFR

2012-04-01

... or production of a taxable article are to be included, in whole or in part, in the sale price on... sale price. 53.91 Section 53.91 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... AMMUNITION Special Provisions Applicable to Manufacturers Taxes § 53.91 Charges to be included in sale price...

Tax Reform Implications for Rural Communities and Farmers.

ERIC Educational Resources Information Center

Durst, Ron L.; Reeder, Richard J.

1987-01-01

Discusses indirect and long-term rural implications of tax reform: elimination of local sales tax deduction, limits on local bond issues. Summarizes major tax changes affecting agriculture: individual income taxes, corporate tax rates, tax treatment of capital, capital gains, land deductions, cash accounting, development costs, passive losses and…

26 CFR 1.346-3 - Effect of certain sales.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 4 2014-04-01 2014-04-01 false Effect of certain sales. 1.346-3 Section 1.346-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition § 1.346-3 Effect of certain sales. The determination of whether...

26 CFR 1.346-3 - Effect of certain sales.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 4 2012-04-01 2012-04-01 false Effect of certain sales. 1.346-3 Section 1.346-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (Continued) Definition § 1.346-3 Effect of certain sales. The determination of whether...

76 FR 66181 - Disregarded Entities; Excise Taxes and Employment Taxes

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-26

... particular, disregarded entities that pay or pay over certain federal excise taxes or that are required to be... assessed against Z and, in the event that Z fails to pay the liability after notice and demand, a general...)(C) Example (i) and (ii) of this section. If LLCB does not pay the tax on its sale of coal under...

27 CFR 70.188 - Expense of levy and sale.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Expense of levy and sale. 70.188 Section 70.188 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Excise and Special (Occupational) Tax Disposition of Property § 70.188 Expense of levy and sale. The...

27 CFR 70.188 - Expense of levy and sale.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Expense of levy and sale. 70.188 Section 70.188 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Excise and Special (Occupational) Tax Disposition of Property § 70.188 Expense of levy and sale. The...

27 CFR 70.188 - Expense of levy and sale.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Expense of levy and sale. 70.188 Section 70.188 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Excise and Special (Occupational) Tax Disposition of Property § 70.188 Expense of levy and sale. The...

27 CFR 70.188 - Expense of levy and sale.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Expense of levy and sale. 70.188 Section 70.188 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Excise and Special (Occupational) Tax Disposition of Property § 70.188 Expense of levy and sale. The...

27 CFR 70.188 - Expense of levy and sale.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Expense of levy and sale. 70.188 Section 70.188 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Excise and Special (Occupational) Tax Disposition of Property § 70.188 Expense of levy and sale. The...

26 CFR 48.4221-3 - Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for...

Code of Federal Regulations, 2010 CFR

2010-04-01

.... manufacturer of trucks, sold a trash collection truck to Y, a company in France. The sale was tax free under section 4221(a)(2). The truck was sold by Y to the City of Nice, France. After initial use, the city...

27 CFR 72.64 - Terms of sale.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Terms of sale. 72.64 Section 72.64 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Administrative Sale or Disposition of Personal Property § 72.64 Terms of sale. The terms of sale shall be cash...

Implications of the Supplemental Nutrition Assistance Program Tax Exemption on Sugar-Sweetened Beverage Taxes

PubMed Central

2015-01-01

US state and local governments are debating sugar-sweetened beverage excise taxes to support public health. A related issue is whether such taxes would apply to beverage purchases made by Supplemental Nutrition Assistance Program (SNAP) participants. Federal law proscribes states from collecting excise taxes on SNAP purchases, but the law is confined to taxes at the point of sale. I provide legal analysis and recommendations for policymakers to enact taxes that are not subject to the SNAP tax exemption to potentially deter consumption by all consumers. PMID:26378844

Effect of policy changes on cigarette sales: the case of Turkey.

PubMed

Warren, Charles W; Erguder, Toker; Lee, Juliette; Lea, Veronica; Sauer, Ann Goding; Jones, Nathan R; Bilir, Nazmi

2012-10-01

In 1996, Turkey made tobacco control a health priority. The tobacco control effort was extended in July 2009 with the expansion of the smoke-free law to include all enclosed workplaces and public places and, in January 2010, with a 20% increase in the Special Consumption Tax on Tobacco. Sales data were averaged, by month, for the period January 2005 through June 2009 to establish an 'expected' monthly sales pattern. This was the period when no new tobacco control measures were implemented. The overall monthly average was then calculated for the same period. The expected monthly sales pattern was then graphed against the overall monthly sales average to delineate a seasonal sales pattern that was used to evaluate the divergence of actual monthly sales from the 'expected' pattern. A distinct seasonal pattern was found with sales above average from May through August. Comparison of actual cigarette sales to the 'expected' monthly sales pattern following the implementation of the expanded smoke-free law in July resulted in a 5.2% decrease. Cigarettes sales decreased by 13.6% following the January 2010 Special Consumption Tax. Since the implementation of the expanded smoke-free law in July 2009 and the tax increase in January 2010, cigarette sales in Turkey decreased by 10.7%. The effect of recent Turkish tobacco control policies could contribute to a reduction in the number of premature deaths related to tobacco use. Evidence has shown that periodic tax increases and strong enforcement of all tobacco control policies are essential to further decrease tobacco consumption.

27 CFR 6.71 - Quota sales.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Quota sales. 6.71 Section 6.71 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL âTIED-HOUSEâ Unlawful Inducements Quota Sales § 6.71 Quota sales. The act by an...

27 CFR 6.71 - Quota sales.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Quota sales. 6.71 Section 6.71 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS âTIED-HOUSEâ Unlawful Inducements Quota Sales § 6.71 Quota sales. The act by an...

27 CFR 6.71 - Quota sales.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Quota sales. 6.71 Section 6.71 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL âTIED-HOUSEâ Unlawful Inducements Quota Sales § 6.71 Quota sales. The act by an...

26 CFR 1.1201-1 - Alternative tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Alternative tax. 1.1201-1 Section 1.1201-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Wash Sales of Stock Or Securities § 1.1201-1 Alternative tax. (a) Corporations...

26 CFR 1.1201-1 - Alternative tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Alternative tax. 1.1201-1 Section 1.1201-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Wash Sales of Stock Or Securities § 1.1201-1 Alternative tax. (a) Corporations—(1) In...

26 CFR 301.6340-1 - Records of sale.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Records of sale. 301.6340-1 Section 301.6340-1... sale. (a) Requirement. Each district director shall keep a record of all sales under section 6335 of... forth (1) the tax for which any such sale was made, the dates of seizure and sale, the name of the party...

26 CFR 48.4041-12 - Sales by United States, etc.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Sales by United States, etc. 48.4041-12 Section... United States or by any agency or instrumentality of the United States, unless by statute specifically...) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Special Fuels § 48.4041-12 Sales by United...

26 CFR 48.4041-12 - Sales by United States, etc.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Sales by United States, etc. 48.4041-12 Section... United States or by any agency or instrumentality of the United States, unless by statute specifically...) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Special Fuels § 48.4041-12 Sales by United...

26 CFR 48.4041-12 - Sales by United States, etc.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Sales by United States, etc. 48.4041-12 Section... United States or by any agency or instrumentality of the United States, unless by statute specifically...) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Special Fuels § 48.4041-12 Sales by United...

26 CFR 48.4041-12 - Sales by United States, etc.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Sales by United States, etc. 48.4041-12 Section... United States or by any agency or instrumentality of the United States, unless by statute specifically...) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Special Fuels § 48.4041-12 Sales by United...

Employment impacts of alcohol taxes.

PubMed

Wada, Roy; Chaloupka, Frank J; Powell, Lisa M; Jernigan, David H

2017-12-01

There is strong scientific evidence supporting the effectiveness of increasing alcohol taxes for reducing excessive alcohol consumption and related problems. Opponents have argued that alcohol tax increases lead to job losses. However, there has been no comprehensive economic analysis of the impact of alcohol taxes on employment. To fill this gap, a regional macroeconomic simulation model was used to assess the net impact of two hypothetical alcohol tax increases (a 5-cent per drink excise tax increase and a 5% sales tax increase on beer, wine, and distilled spirits, respectively) on employment in Arkansas, Florida, Massachusetts, New Mexico, and Wisconsin. The model accounted for changes in alcohol demand, average state income, and substitution effects. The employment impact of spending the new tax revenue on general expenditures versus health care was also assessed. Simulation results showed that a 5-cent per drink additional excise tax on alcoholic beverages with new tax revenues allocated to general expenditures increased net employment in Arkansas (802 jobs); Florida (4583 jobs); Massachusetts (978 jobs); New Mexico (653 jobs); and Wisconsin (1167 jobs). A 5% additional sales tax also increased employment in Arkansas (789 jobs; Florida (4493 jobs); Massachusetts (898 jobs); New Mexico (621 jobs); and Wisconsin (991 jobs). Using new alcohol tax revenues to fund health care services resulted in slightly lower net increases in state employment. The overall economic impact of alcohol tax increases cannot be fully assessed without accounting for the job gains resulting from additional tax revenues. Copyright © 2017 Elsevier Inc. All rights reserved.

27 CFR 6.71 - Quota sales.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Quota sales. 6.71 Section 6.71 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS âTIED-HOUSEâ Unlawful Inducements Quota Sales § 6.71 Quota sales. The act by an industry member of requiring a retailer to take...

27 CFR 6.71 - Quota sales.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Quota sales. 6.71 Section 6.71 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS âTIED-HOUSEâ Unlawful Inducements Quota Sales § 6.71 Quota sales. The act by an industry member of requiring a retailer to take...

26 CFR 48.4216(a)-1 - Charges to be included in sale price.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Charges to be included in sale price. 48.4216(a... to Manufacturers Taxes § 48.4216(a)-1 Charges to be included in sale price. (a) In general. The... the taxes imposed under Chapter 32 certain collateral charges made in connection with the sale of a...

26 CFR 48.4216(a)-1 - Charges to be included in sale price.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Charges to be included in sale price. 48.4216(a... to Manufacturers Taxes § 48.4216(a)-1 Charges to be included in sale price. (a) In general. The... the taxes imposed under Chapter 32 certain collateral charges made in connection with the sale of a...

26 CFR 48.4216(a)-1 - Charges to be included in sale price.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Charges to be included in sale price. 48.4216(a... to Manufacturers Taxes § 48.4216(a)-1 Charges to be included in sale price. (a) In general. The... the taxes imposed under Chapter 32 certain collateral charges made in connection with the sale of a...

26 CFR 48.4216(b)-3 - Constructive sale price; special rule for arm's-length sales.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Constructive sale price; special rule for arm's... Provisions Applicable to Manufacturers Taxes § 48.4216(b)-3 Constructive sale price; special rule for arm's... such articles to one or more wholesale distributors in arm's-length transactions, and the manufacturer...

26 CFR 48.4216(b)-3 - Constructive sale price; special rule for arm's-length sales.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Constructive sale price; special rule for arm's... Provisions Applicable to Manufacturers Taxes § 48.4216(b)-3 Constructive sale price; special rule for arm's... such articles to one or more wholesale distributors in arm's-length transactions, and the manufacturer...

26 CFR 48.4216(b)-3 - Constructive sale price; special rule for arm's-length sales.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Constructive sale price; special rule for arm's... Provisions Applicable to Manufacturers Taxes § 48.4216(b)-3 Constructive sale price; special rule for arm's... such articles to one or more wholesale distributors in arm's-length transactions, and the manufacturer...

27 CFR 53.97 - Constructive sale price; affiliated corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Constructive sale price... AND AMMUNITION Special Provisions Applicable to Manufacturers Taxes § 53.97 Constructive sale price... determining a constructive sale price under section 4216(b)(1)(C) of the Code for sales between corporations...

27 CFR 70.187 - Records of sale.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Records of sale. 70.187... Excise and Special (Occupational) Tax Disposition of Property § 70.187 Records of sale. (a) Requirement. Each appropriate TTB officer shall make a record of all sales under 26 U.S.C. 6335 of real property...

General Sales Taxation. National Education Association Search.

ERIC Educational Resources Information Center

National Education Association, Washington, DC. Research Div.

The third in a series on school finance, this report describes state sales tax practices that, when coupled with individual income and property taxes, add stability and diversity to the local tax system from which public education draws its support. Figures and tables illustrate: the percent of state and local government expenditures for selected…

12 CFR 615.5209 - Deferred-tax assets.

Code of Federal Regulations, 2010 CFR

2010-01-01

... within that year. (4) Financial projections must include the estimated effect of tax-planning strategies.... (5) The deferred tax effects of any unrealized holding gains and losses on available-for-sale debt...

26 CFR 1.861-7 - Sale of personal property.

Code of Federal Regulations, 2010 CFR

2010-04-01

... particular manner for the primary purpose of tax avoidance, the foregoing rules will not be applied. In such...-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax Based on Income from Sources within Or Without the United States § 1.861-7 Sale...

27 CFR 24.275 - Prepayment of tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Prepayment of tax. 24.275 Section 24.275 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... of tax. (a) General. The proprietor shall, before removal of wine for consumption or sale, file...

26 CFR 1.991-1 - Taxation of a domestic international sales corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Taxation of a domestic international sales corporation. 1.991-1 Section 1.991-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.991-1 Taxation...

26 CFR 1.996-7 - Carryover of DISC tax attributes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.996-7 Carryover of DISC tax... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Carryover of DISC tax attributes. 1.996-7... in nontaxable transactions shall be subject to rules generally applicable to other corporate tax...

29 CFR 779.264 - Excise taxes separately stated.

Code of Federal Regulations, 2010 CFR

2010-07-01

... appears that it has been added to the sales price as a separate, identifiable amount, even though there was no invoice or sales slip. In the absence of a sales slip or invoice, the amount of the tax may either be separately stated orally at the time of sale, or visually by means of a poster or other sign...

27 CFR 53.99 - Sales of installment accounts.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Sales of installment... AMMUNITION Special Provisions Applicable to Manufacturers Taxes § 53.99 Sales of installment accounts. (a) In general. Except as provided in paragraph (d) of this section, in case of a sale or other disposition by a...

27 CFR 31.62 - Persons making casual sales.

Code of Federal Regulations, 2014 CFR

2014-04-01

... sales. 31.62 Section 31.62 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Are Not Dealers in Liquors Or Beer § 31.62 Persons making casual sales. Certain persons making casual sales of liquors are not dealers for purposes of this part and therefore are not required to register...

Installment sales: How they relate to timberland

Treesearch

William C. Siegel

2004-01-01

If certain conditions are met, the gain recognized on the sale of real property-such as forest land and/or standing timber-can be spread over more than one year for income tax purposes. Such sales are referred to as "installment" or "deferred payment" contracts. An outright sale, on the other hand, triggers immediate recognition of all gain in the...

26 CFR 1.1039-1 - Certain sales of low-income housing projects.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Certain sales of low-income housing projects. 1.1039-1 Section 1.1039-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Common Nontaxable Exchanges § 1.1039-1 Certain sales of low...

26 CFR 48.4161(b)-3 - Use considered sale.

Code of Federal Regulations, 2010 CFR

2010-04-01

....4161(b)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Sporting Goods § 48.4161(b)-3 Use considered sale. For provisions relating to the tax on use of taxable articles by the manufacturer, producer, or...

26 CFR 48.4161(a)-4 - Use considered sale.

Code of Federal Regulations, 2010 CFR

2010-04-01

....4161(a)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Sporting Goods § 48.4161(a)-4 Use considered sale. For provisions relating to the tax on use of taxable articles by the manufacturer, producer, or...

State tobacco control expenditures and tax paid cigarette sales

PubMed Central

Tauras, John A.; Xu, Xin; Huang, Jidong; King, Brian; Lavinghouze, S. Rene; Sneegas, Karla S.; Chaloupka, Frank J.

2018-01-01

This research is the first nationally representative study to examine the relationship between actual state-level tobacco control spending in each of the 5 CDC’s Best Practices for Comprehensive Tobacco Control Program categories and cigarette sales. We employed several alternative two-way fixed-effects regression techniques to estimate the determinants of cigarette sales in the United States for the years 2008–2012. State spending on tobacco control was found to have a negative and significant impact on cigarette sales in all models that were estimated. Spending in the areas of cessation interventions, health communication interventions, and state and community interventions were found to have a negative impact on cigarette sales in all models that were estimated, whereas spending in the areas of surveillance and evaluation, and administration and management were found to have negative effects on cigarette sales in only some models. Our models predict that states that spend up to seven times their current levels could still see significant reductions in cigarette sales. The findings from this research could help inform further investments in state tobacco control programs. PMID:29652890

27 CFR 53.103 - Lease considered as sale.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Lease considered as sale... Provisions Applicable to Manufacturers Taxes § 53.103 Lease considered as sale. For purposes of chapter 32 of the Code, the lease of an article by a manufacturer, producer, or importer shall be considered a sale...

Internet cigarette vendors make tax-free claims and sell cigarettes cheaper than retail outlets

PubMed Central

Hall, Marissa G.; Williams, Rebecca S.; Gammon, Doris G.; Ribisl, Kurt M.

2015-01-01

Objective This paper aims to (1) assess whether promotion of tax-free sales among Internet cigarette vendors (ICVs) changed between 2009 and 2011, (2) determine which types of ICVs are most likely to promote tax-free sales (e.g., US-based, international, or mixed location ICVs), and (3) compare the price of cigarettes advertised in ICVs to prices at brick-and-mortar retail outlets. Methods We analyzed data from the 200 most popular ICVs in 2009, 2010, and 2011 to assess promotion of tax-free sales and the price of Marlboro cigarette cartons. We used Nielsen scanner data from 2009, 2010, and 2011 to measure the price of Marlboro cartons in US grocery stores. Findings The odds of ICVs claiming tax-free status were higher in 2011 than in 2009 (odds ratio (OR)=1.58, p<.01). Mixed location and international vendors had higher odds of promoting tax-free sales than US-based ICVs (OR=4.95 and 6.23 respectively, both p<.001). In 2011, the average price of one Marlboro carton was $35.27 online, compared to $52.73 in US grocery stores. We estimated that in 2011, a pack-a-day smoker living in an area with high cigarette prices would save $1,508 per year buying cigarettes online. Conclusions ICVs commonly promote tax-free sales, and cigarettes are cheaper online compared to US grocery stores. Better enforcement of the Prevent All Cigarette Trafficking Act is needed to address tax-free cigarette sales among ICVs. PMID:26490844

26 CFR 1.1002-1 - Sales or exchanges.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Sales or exchanges. 1.1002-1 Section 1.1002-1...) INCOME TAXES (CONTINUED) Determination of Amount of and Recognition of Gain Or Loss § 1.1002-1 Sales or exchanges. (a) General rule. The general rule with respect to gain or loss realized upon the sale or...

26 CFR 1.1002-1 - Sales or exchanges.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Sales or exchanges. 1.1002-1 Section 1.1002-1...) INCOME TAXES (CONTINUED) Determination of Amount of and Recognition of Gain Or Loss § 1.1002-1 Sales or exchanges. (a) General rule. The general rule with respect to gain or loss realized upon the sale or...

The dental practice purchase/sale--creating a win-win transaction.

PubMed

Stockton, H J

1992-08-01

The importance of the dentist-patient/client relationship makes the dental practice purchase/sale unique compared with other business transactions. Dental practice goodwill can be easily lost, but establishing mutual trust between purchaser and vendor can lead to a win-win transaction through maximizing practice goodwill and minimizing associated taxes. Tax planning for the purchase/sale is complex, and, although this article has provided some basic information, professional advice is recommended.

27 CFR 10.24 - Sales promotion contests.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Sales promotion contests. 10.24 Section 10.24 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS COMMERCIAL BRIBERY Commercial Bribery § 10.24 Sales promotion contests...

26 CFR 1.165-9 - Sale of residential property.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Sale of residential property. 1.165-9 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.165-9 Sale of residential property. (a) Losses not allowed. A loss sustained on the sale of residential property purchased...

26 CFR 1.165-9 - Sale of residential property.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Sale of residential property. 1.165-9 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.165-9 Sale of residential property. (a) Losses not allowed. A loss sustained on the sale of residential property purchased...

26 CFR 1.1002-1 - Sales or exchanges.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Sales or exchanges. 1.1002-1 Section 1.1002-1...) INCOME TAXES Determination of Amount of and Recognition of Gain Or Loss § 1.1002-1 Sales or exchanges. (a) General rule. The general rule with respect to gain or loss realized upon the sale or exchange of property...

Internet cigarette vendors make tax-free claims and sell cigarettes cheaper than retail outlets.

PubMed

Hall, Marissa G; Williams, Rebecca S; Gammon, Doris G; Ribisl, Kurt M

2016-11-01

This paper aims to (1) assess whether promotion of tax-free sales among Internet cigarette vendors (ICVs) changed between 2009 and 2011, (2) determine which types of ICVs are most likely to promote tax-free sales (eg, US-based, international or mixed location ICVs), and (3) compare the price of cigarettes advertised in ICVs to prices at brick-and-mortar retail outlets. We analysed data from the 200 most popular ICVs in 2009, 2010 and 2011 to assess promotion of tax-free sales and the price of Marlboro cigarette cartons. We used Nielsen scanner data from 2009, 2010 and 2011 to measure the price of Marlboro cartons in US grocery stores. The odds of ICVs claiming tax-free status were higher in 2011 than in 2009 (OR=1.58, p<0.01). Mixed location and international vendors had higher odds of promoting tax-free sales than US-based ICVs (OR=4.95 and 6.23, respectively, both p<0.001). In 2011, the average price of one Marlboro carton was $35.27 online, compared to $52.73 in US grocery stores. We estimated that in 2011, a pack-a-day smoker living in an area with high cigarette prices would save $1508 per year buying cigarettes online. ICVs commonly promote tax-free sales, and cigarettes are cheaper online compared to US grocery stores. Better enforcement of the Prevent All Cigarette Trafficking Act is needed to address tax-free cigarette sales among ICVs. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/.

26 CFR 48.4161(b)-3 - Use considered sale.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Use considered sale. 48.4161(b)-3 Section 48... sale. For provisions relating to the tax on use of taxable articles by the manufacturer, producer, or importer thereof, see section 4218 relating to use by a manufacturer considered a sale, and the regulations...

26 CFR 48.4161(a)-4 - Use considered sale.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Use considered sale. 48.4161(a)-4 Section 48... sale. For provisions relating to the tax on use of taxable articles by the manufacturer, producer, or importer thereof, see section 4218 relating to use by a manufacturer being considered a sale, and the...

27 CFR 6.43 - Sale of equipment.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Sale of equipment. 6.43 Section 6.43 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL âTIED-HOUSEâ Unlawful Inducements Furnishing Things of Value § 6.43 Sale of...

27 CFR 31.121 - Sale of business.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Sale of business. 31.121 Section 31.121 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Requiring Registration As A New Business § 31.121 Sale of business. Under this part, registration is...

26 CFR 48.4217-1 - Lease considered as sale.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Lease considered as sale. 48.4217-1 Section 48... Taxes § 48.4217-1 Lease considered as sale. For purposes of Chapter 32 of the Code, the lease of an article by a manufacturer, producer, or importer shall be considered a sale of the article. The term...

26 CFR 48.4217-1 - Lease considered as sale.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Lease considered as sale. 48.4217-1 Section 48... Taxes § 48.4217-1 Lease considered as sale. For purposes of Chapter 32 of the Code, the lease of an article by a manufacturer, producer, or importer shall be considered a sale of the article. The term...

27 CFR 6.72 - “Tie-in” sales.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false âTie-inâ sales. 6.72 Section 6.72 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS âTIED-HOUSEâ Unlawful Inducements Quota Sales § 6.72 “Tie-in” sales. The act by an industry member of requiring that a...

26 CFR 1.1233-1 - Gains and losses from short sales.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Gains and losses from short sales. 1.1233-1....1233-1 Gains and losses from short sales. (a) General. (1) For income tax purposes, a short sale is not deemed to be consummated until delivery of property to close the short sale. Whether the recognized gain...

27 CFR 46.233 - Payment of floor stocks tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Filing Requirements § 46.233 Payment of floor stocks tax. (a...

27 CFR 46.233 - Payment of floor stocks tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Filing Requirements § 46.233 Payment of floor stocks tax. (a...

27 CFR 46.233 - Payment of floor stocks tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Filing Requirements § 46.233 Payment of floor stocks tax. (a...

27 CFR 46.233 - Payment of floor stocks tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Filing Requirements § 46.233 Payment of floor stocks tax. (a...

27 CFR 53.2 - Attachment of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... sale on credit, the tax attaches whether or not the purchase price is actually collected. (d) Where a... passes is dependent upon the intention of the parties as gathered from the contract of sale and the attendant circumstances. In the absence of expressed intention, the legal rules of presumption followed in...

26 CFR 48.4216(d)-1 - Sales of installment accounts.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Sales of installment accounts. 48.4216(d)-1... Manufacturers Taxes § 48.4216(d)-1 Sales of installment accounts. (a) In general. Except as provided in paragraph (d) of this section, in case of a sale or other disposition by a manufacturer, producer, or...

26 CFR 48.4216(d)-1 - Sales of installment accounts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Sales of installment accounts. 48.4216(d)-1... Manufacturers Taxes § 48.4216(d)-1 Sales of installment accounts. (a) In general. Except as provided in paragraph (d) of this section, in case of a sale or other disposition by a manufacturer, producer, or...

27 CFR 46.222 - Determination of amount of tax due.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Tax Liability Calculation § 46.222... tax rate. Small cigarettes weighing not more than 3 pounds thousand Divide number of cigarettes by 1...

27 CFR 46.222 - Determination of amount of tax due.

Code of Federal Regulations, 2013 CFR

2013-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Tax Liability Calculation § 46.222... tax rate. Small cigarettes weighing not more than 3 pounds thousand Divide number of cigarettes by 1...

27 CFR 46.222 - Determination of amount of tax due.

Code of Federal Regulations, 2014 CFR

2014-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Tax Liability Calculation § 46.222... tax rate. Small cigarettes weighing not more than 3 pounds thousand Divide number of cigarettes by 1...

27 CFR 46.222 - Determination of amount of tax due.

Code of Federal Regulations, 2012 CFR

2012-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Tax Liability Calculation § 46.222... tax rate. Small cigarettes weighing not more than 3 pounds thousand Divide number of cigarettes by 1...

27 CFR 46.222 - Determination of amount of tax due.

Code of Federal Regulations, 2011 CFR

2011-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Tax Liability Calculation § 46.222... tax rate. Small cigarettes weighing not more than 3 pounds thousand Divide number of cigarettes by 1...

26 CFR 48.4216(b)-4 - Constructive sale price; affiliated corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Constructive sale price; affiliated corporations... Applicable to Manufacturers Taxes § 48.4216(b)-4 Constructive sale price; affiliated corporations. (a) In general. Sections 4216(b) (3), (4), and (5) establish procedures for determining a constructive sale price...

27 CFR 24.270 - Determination of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... consumption or sale. Section 5041 of title 26, United States Code, imposes an excise tax, at the rates..., which contain 24 percent or less of alcohol by volume) produced in or imported into the United States. Wine containing more that 24 percent of alcohol by volume is classed as distilled spirits and taxed...

27 CFR 40.22 - Determination of sale price of large cigars.

Code of Federal Regulations, 2014 CFR

2014-04-01

..., CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes § 40.22 Determination of sale price of large cigars... packaging. If different bona fide sale prices are applicable to different types of packaging (e. g., boxes...

27 CFR 40.22 - Determination of sale price of large cigars.

Code of Federal Regulations, 2013 CFR

2013-04-01

..., CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes § 40.22 Determination of sale price of large cigars... packaging. If different bona fide sale prices are applicable to different types of packaging (e. g., boxes...

27 CFR 40.22 - Determination of sale price of large cigars.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes § 40.22 Determination of sale price of large cigars... packaging. If different bona fide sale prices are applicable to different types of packaging (e. g., boxes...

27 CFR 40.22 - Determination of sale price of large cigars.

Code of Federal Regulations, 2012 CFR

2012-04-01

..., CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes § 40.22 Determination of sale price of large cigars... packaging. If different bona fide sale prices are applicable to different types of packaging (e. g., boxes...

27 CFR 6.43 - Sale of equipment.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Sale of equipment. 6.43 Section 6.43 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS âTIED-HOUSEâ Unlawful Inducements Furnishing Things of Value § 6.43 Sale of equipment. A transaction in which equipment is...

The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types.

PubMed

Xuan, Ziming; Chaloupka, Frank J; Blanchette, Jason G; Nguyen, Thien H; Heeren, Timothy C; Nelson, Toben F; Naimi, Timothy S

2015-03-01

U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (-0.09, P = 0.02 versus -0.005, P = 0.63) and price elasticity (-1.40, P < 0.01 versus -0.76, P = 0.15) compared with models using only the volume-based tax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P = 0.11), while the R-squares for models rely only on volume-based tax declined (P < 0.0). Compared with volume-based tax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. © 2014 Society for the Study of Addiction.

The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types

PubMed Central

Xuan, Ziming; Chaloupka, Frank J.; Blanchette, Jason G.; Nguyen, Thien H.; Heeren, Timothy C.; Nelson, Toben F.; Naimi, Timothy S.

2015-01-01

Aims U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Design Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. Findings In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (−0.09, P=0.02 versus −0.005, P=0.63) and price elasticity (−1.40, P<0.01 versus −0.76, P=0.15) compared with models using only the volume-based tax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P=0.11), while the R-squares for models rely only on volume-based tax declined (P<0.01). Conclusions Compared with volume-based tax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. PMID:25428795

27 CFR 40.22 - Determination of sale price of large cigars.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes § 40.22 Determination of sale price of large cigars... Bulletin in accordance with § 70.701(d) of this chapter. (2) Adjustments in sale price—(i) Reasons for... packaging. If different bona fide sale prices are applicable to different types of packaging (e. g., boxes...

26 CFR 48.4216(b)-2 - Constructive sale price; basic rules.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Constructive sale price; basic rules. 48.4216(b... to Manufacturers Taxes § 48.4216(b)-2 Constructive sale price; basic rules. (a) In general. Section 4216(b)(1) sets forth the conditions that require the Secretary to construct a sale price on which to...

27 CFR 53.97 - Constructive sale price; affiliated corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

...; affiliated corporations. 53.97 Section 53.97 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...; affiliated corporations. (a) In general. Sections 4216(b) (3) and (4) of the Code establish procedures for determining a constructive sale price under section 4216(b)(1)(C) of the Code for sales between corporations...

27 CFR 53.97 - Constructive sale price; affiliated corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

...; affiliated corporations. 53.97 Section 53.97 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...; affiliated corporations. (a) In general. Sections 4216(b) (3) and (4) of the Code establish procedures for determining a constructive sale price under section 4216(b)(1)(C) of the Code for sales between corporations...

27 CFR 53.97 - Constructive sale price; affiliated corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

...; affiliated corporations. 53.97 Section 53.97 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...; affiliated corporations. (a) In general. Sections 4216(b) (3) and (4) of the Code establish procedures for determining a constructive sale price under section 4216(b)(1)(C) of the Code for sales between corporations...

27 CFR 53.97 - Constructive sale price; affiliated corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

...; affiliated corporations. 53.97 Section 53.97 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...; affiliated corporations. (a) In general. Sections 4216(b) (3) and (4) of the Code establish procedures for determining a constructive sale price under section 4216(b)(1)(C) of the Code for sales between corporations...

Internet cigarette sales and Native American sovereignty: political and public health contexts.

PubMed

Samuel, Kari A; Ribisl, Kurt M; Williams, Rebecca S

2012-05-01

Internet cigarette vendors (ICVs) advertise low prices for tobacco products, subverting public health policy efforts to curtail smoking by raising prices. Many online retailers in the United States claim affiliation with Native American tribes and share in tribal tax-free status. Sales of discounted cigarettes from both online vendors and brick-and-mortar stores have angered non-Native retailers and triggered enforcement actions by state and federal governments in the United States concerned over lost cigarette excise tax revenue. Examination of the history and politics of cigarette sales on reservations and attempts to regulate Internet cigarette sales highlights the potential role for greater use of negotiated intergovernmental agreements to address reservation-based tobacco sales. Our review notes global parallels and explicates history and politics of such regulation in the United States, and offers background for collaborative efforts to regulate tobacco sales and decrease tobacco use.

26 CFR 302.1-4 - Computation of taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) Relationship of Attorney General and former owner. In the computation of tax liability under the regulations in... the collection or operation thereof and any investment, sale, or other disposition and any payment or... the value of any of the property returned to the former owner the latter shall be liable for such tax...

48 CFR 29.303 - Application of State and local taxes to Government contractors and subcontractors.

Code of Federal Regulations, 2010 CFR

2010-10-01

... claiming immunity from State or local sales or use taxes. Before any activity contends that a contractor is an agent of the Government, the matter shall be referred to the agency head for review. The referral... transaction from a sales or use tax may not rest on the Government's immunity from direct taxation by States...

27 CFR 31.51 - Wholesale dealers making retail sales.

Code of Federal Regulations, 2014 CFR

2014-04-01

... retail sales. 31.51 Section 31.51 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... Persons Exempt from Registration And/or Recordkeeping § 31.51 Wholesale dealers making retail sales. A... under this part, is exempt from registration at that place as a retail dealer in liquors or in beer. ...

27 CFR 31.51 - Wholesale dealers making retail sales.

Code of Federal Regulations, 2011 CFR

2011-04-01

... retail sales. 31.51 Section 31.51 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... Persons Exempt from Registration And/or Recordkeeping § 31.51 Wholesale dealers making retail sales. A... under this part, is exempt from registration at that place as a retail dealer in liquors or in beer. ...

27 CFR 31.51 - Wholesale dealers making retail sales.

Code of Federal Regulations, 2013 CFR

2013-04-01

... retail sales. 31.51 Section 31.51 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... Persons Exempt from Registration And/or Recordkeeping § 31.51 Wholesale dealers making retail sales. A... under this part, is exempt from registration at that place as a retail dealer in liquors or in beer. ...

27 CFR 31.51 - Wholesale dealers making retail sales.

Code of Federal Regulations, 2010 CFR

2010-04-01

... retail sales. 31.51 Section 31.51 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... Persons Exempt from Registration And/or Recordkeeping § 31.51 Wholesale dealers making retail sales. A... under this part, is exempt from registration at that place as a retail dealer in liquors or in beer. ...

27 CFR 31.51 - Wholesale dealers making retail sales.

Code of Federal Regulations, 2012 CFR

2012-04-01

... retail sales. 31.51 Section 31.51 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... Persons Exempt from Registration And/or Recordkeeping § 31.51 Wholesale dealers making retail sales. A... under this part, is exempt from registration at that place as a retail dealer in liquors or in beer. ...

26 CFR 1.1021-1 - Sale of annuities.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Sale of annuities. 1.1021-1 Section 1.1021-1...) INCOME TAXES Basis Rules of General Application § 1.1021-1 Sale of annuities. In the case of a transfer for value of an annuity contract to which section 72(g) and paragraph (a) of § 1.72-10 apply, the...

26 CFR 1.864-1 - Meaning of sale, etc.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Regulations Applicable to Taxable Years Prior to December 30, 1996 § 1.864-1 Meaning of sale, etc. For purposes of §§ 1.861 through 1.864-7, the word “sale” includes “exchange”; the word “sold...

26 CFR 1.1235-1 - Sale or exchange of patents.

Code of Federal Regulations, 2010 CFR

2010-04-01

....1235-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Special Rules for Determining Capital Gains and Losses § 1.1235-1 Sale or exchange of patents. (a) General rule. Section 1235 provides that a transfer (other than by gift, inheritance...

75 FR 51914 - Prohibition of the Escrowing of Tax Credit Equity

Federal Register 2010, 2011, 2012, 2013, 2014

2010-08-23

... of Tax Credit Equity; Final Rule #0;#0;Federal Register / Vol. 75 , No. 162 / Monday, August 23, 2010... [Docket No. FR-5290-F-02] RIN 2502-AI73 Prohibition of the Escrowing of Tax Credit Equity AGENCY: Office... requirement that tax credit sales proceeds be placed into escrow, at the time of initial endorsement, for...

26 CFR 48.4041-14 - Exemption for sale to or use by certain aircraft museums.

Code of Federal Regulations, 2010 CFR

2010-04-01

... aircraft of the type used for combat or transport in World War II. (2) In the case of liquid sold for use....4041-14 Exemption for sale to or use by certain aircraft museums. (a) In general. (1) The tax imposed...)(1) of this section, a tax-free sale may be made only if the requirements of § 48.4041-11 are met. (b...

26 CFR 48.4041-14 - Exemption for sale to or use by certain aircraft museums.

Code of Federal Regulations, 2013 CFR

2013-04-01

... exhibition of aircraft of the type used for combat or transport in World War II. (2) In the case of liquid... Fuels § 48.4041-14 Exemption for sale to or use by certain aircraft museums. (a) In general. (1) The tax... paragraph (a)(1) of this section, a tax-free sale may be made only if the requirements of § 48.4041-11 are...

26 CFR 48.4041-14 - Exemption for sale to or use by certain aircraft museums.

Code of Federal Regulations, 2012 CFR

2012-04-01

... exhibition of aircraft of the type used for combat or transport in World War II. (2) In the case of liquid... Fuels § 48.4041-14 Exemption for sale to or use by certain aircraft museums. (a) In general. (1) The tax... paragraph (a)(1) of this section, a tax-free sale may be made only if the requirements of § 48.4041-11 are...

26 CFR 48.4041-14 - Exemption for sale to or use by certain aircraft museums.

Code of Federal Regulations, 2011 CFR

2011-04-01

... exhibition of aircraft of the type used for combat or transport in World War II. (2) In the case of liquid... Fuels § 48.4041-14 Exemption for sale to or use by certain aircraft museums. (a) In general. (1) The tax... paragraph (a)(1) of this section, a tax-free sale may be made only if the requirements of § 48.4041-11 are...

Public health: tobacco taxes and Internet sales--2005. End of Year Issue Brief.

PubMed

McKinley, Andrew

2005-12-31

Raising tobacco taxes is an action that resonates with lawmakers, public health and anti-tobacco advocates, and the majority of the electorate. The relatively broad base of support for increasing excise taxes and the potential for increased tax revenue mitigate the concerns over targeting tobacco-users--23 percent of the population--to pay for state programs and the unreliability of the tobacco tax as a permanent source of revenue. Tobacco excise taxes generated $10.2 billion, or about 1.5 percent of all states' revenue. Characterized as sin taxes or user fees and viewed as an effective method to deter price-sensitive adolescents from using tobacco, excise taxes on tobacco have increased in an unprecedented number of states since November 2001. Previously, no more than three states, on average, had increased cigarette taxes in a year. The legislative action is viewed as a politically safe and relatively easy way to raise taxes and increase revenue without incurring the wrath of anti-tax voters. During this period the increases in tobacco taxes ranged from a $0.12 per pack increase in Louisiana to a $0.75 increase in Massachusetts and Michigan. Nationwide the state tax rate per pack of cigarettes ranges from a low in South Carolina of $0.07 to $2.46 in Rhode Island. The mean tobacco excise tax for the nation is approximately $0.92. With an excise tax increase, states can channel needed funds to programs favored by voters in economically strapped times. Indeed, many of the 44 states that increased their tobacco tax announced that the revenue would permit the state to restore or at least reduce proposed cuts to Medicaid and other health programs. Excise taxes also place little administrative burden on states, since the wholesaler pays the tax directly to the state and the additional cost then is passed on to the consumer.

26 CFR 2.1-13 - Deposit of proceeds of sales or indemnities.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Deposit of proceeds of sales or indemnities. 2.1...) INCOME TAX (CONTINUED) MARITIME CONSTRUCTION RESERVE FUND § 2.1-13 Deposit of proceeds of sales or... proceeds” of the sale, or the “net indemnity” for the loss. By “net proceeds” and “net indemnity” is meant...

26 CFR 2.1-13 - Deposit of proceeds of sales or indemnities.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Deposit of proceeds of sales or indemnities. 2...) INCOME TAX (CONTINUED) MARITIME CONSTRUCTION RESERVE FUND § 2.1-13 Deposit of proceeds of sales or... proceeds” of the sale, or the “net indemnity” for the loss. By “net proceeds” and “net indemnity” is meant...

27 CFR 25.152 - Reduced rate of tax for certain brewers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.152 Reduced... reduced rate of tax on the first 60,000 barrels of beer removed for consumption or sale by a brewer during... the beer at a qualified brewery in the United States; (2) May not produce more than 2,000,000 barrels...

27 CFR 25.152 - Reduced rate of tax for certain brewers.

Code of Federal Regulations, 2012 CFR

2012-04-01

... TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.152 Reduced... reduced rate of tax on the first 60,000 barrels of beer removed for consumption or sale by a brewer during... the beer at a qualified brewery in the United States; (2) May not produce more than 2,000,000 barrels...

27 CFR 25.152 - Reduced rate of tax for certain brewers.

Code of Federal Regulations, 2013 CFR

2013-04-01

... TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Liability for Tax § 25.152 Reduced... reduced rate of tax on the first 60,000 barrels of beer removed for consumption or sale by a brewer during... the beer at a qualified brewery in the United States; (2) May not produce more than 2,000,000 barrels...

27 CFR 25.152 - Reduced rate of tax for certain brewers.

Code of Federal Regulations, 2014 CFR

2014-04-01

... TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Liability for Tax § 25.152 Reduced... reduced rate of tax on the first 60,000 barrels of beer removed for consumption or sale by a brewer during... the beer at a qualified brewery in the United States; (2) May not produce more than 2,000,000 barrels...

27 CFR 25.152 - Reduced rate of tax for certain brewers.

Code of Federal Regulations, 2011 CFR

2011-04-01

... TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.152 Reduced... reduced rate of tax on the first 60,000 barrels of beer removed for consumption or sale by a brewer during... the beer at a qualified brewery in the United States; (2) May not produce more than 2,000,000 barrels...

26 CFR 48.4161(a)-1 - Imposition and rate of tax; fishing equipment.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Imposition and rate of tax; fishing equipment... § 48.4161(a)-1 Imposition and rate of tax; fishing equipment. (a) Imposition of tax. Section 4161(a) imposes a tax on the sale of the following articles of fishing equipment (including in each case parts or...

26 CFR 48.4161(a)-1 - Imposition and rate of tax; fishing equipment.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Imposition and rate of tax; fishing equipment... § 48.4161(a)-1 Imposition and rate of tax; fishing equipment. (a) Imposition of tax. Section 4161(a) imposes a tax on the sale of the following articles of fishing equipment (including in each case parts or...

48 CFR 2829.303 - Application of State and local taxes to Government contractors and subcontractors.

Code of Federal Regulations, 2013 CFR

2013-10-01

... immunity from State and local sales and use taxes, the matter will be referred to the AAG/A for review, and... support the contention that a contractor is an agent of the Government for the purpose of immunity from a... immunity from State and local sales or use taxes. Any referral to the AAG/A for approval under this subpart...

48 CFR 2829.303 - Application of State and local taxes to Government contractors and subcontractors.

Code of Federal Regulations, 2012 CFR

2012-10-01

... immunity from State and local sales and use taxes, the matter will be referred to the AAG/A for review, and... support the contention that a contractor is an agent of the Government for the purpose of immunity from a... immunity from State and local sales or use taxes. Any referral to the AAG/A for approval under this subpart...

48 CFR 2829.303 - Application of State and local taxes to Government contractors and subcontractors.

Code of Federal Regulations, 2010 CFR

2010-10-01

... immunity from State and local sales and use taxes, the matter will be referred to the AAG/A for review, and... support the contention that a contractor is an agent of the Government for the purpose of immunity from a... immunity from State and local sales or use taxes. Any referral to the AAG/A for approval under this subpart...

48 CFR 2829.303 - Application of State and local taxes to Government contractors and subcontractors.

Code of Federal Regulations, 2011 CFR

2011-10-01

... immunity from State and local sales and use taxes, the matter will be referred to the AAG/A for review, and... support the contention that a contractor is an agent of the Government for the purpose of immunity from a... immunity from State and local sales or use taxes. Any referral to the AAG/A for approval under this subpart...

48 CFR 2829.303 - Application of State and local taxes to Government contractors and subcontractors.

Code of Federal Regulations, 2014 CFR

2014-10-01

... immunity from State and local sales and use taxes, the matter will be referred to the AAG/A for review, and... support the contention that a contractor is an agent of the Government for the purpose of immunity from a... immunity from State and local sales or use taxes. Any referral to the AAG/A for approval under this subpart...

Expanded School Sinking Fund Taxes: Infrastructure Investment, or Backtracking on Proposal A?

ERIC Educational Resources Information Center

Anderson, Patrick L.; Watkins, Scott D.; Geckil, Ilhan K.

In 1994, Michigan voters approved Proposal A, which reduced school property taxes, increased the sales tax, and established a per-pupil funding guarantee for public schools. This report describes the effects of Proposal A and challenges to it. Since Proposal A was implemented, funding for schools has grown substantially while property taxes have…

Use of pharmacy data to evaluate smoking regulations' impact on sales of nicotine replacement therapies in New York City.

PubMed

Metzger, Kristina B; Mostashari, Farzad; Kerker, Bonnie D

2005-06-01

Recently, New York City and New York State increased cigarette excise taxes and New York City implemented a smoke-free workplace law. To assess the impact of these policies on smoking cessation in New York City, we examined over-the-counter sales of nicotine replacement therapy (NRT) products. Pharmacy sales data were collected in real time as part of nontraditional surveillance activities. We used Poisson generalized estimating equations to analyze the effect of smoking-related policies on pharmacy-specific weekly sales of nicotine patches and gum. We assessed effect modification by pharmacy location. We observed increases in NRT product sales during the weeks of the cigarette tax increases and the smoke-free workplace law. Pharmacies in low-income areas generally had larger and more persistent increases in response to tax increases than those in higher-income areas. Real-time monitoring of existing nontraditional surveillance data, such as pharmacy sales of NRT products, can help assess the effects of public policies on cessation attempts. Cigarette tax increases and smoke-free workplace regulations were associated with increased smoking cessation attempts in New York City, particularly in low-income areas.

Common state mechanisms regulating tribal tobacco taxation and sales, the USA, 2015

PubMed Central

DeLong, Hillary; Chriqui, Jamie; Leider, Julien; Chaloupka, Frank J

2016-01-01

Background Native American tribes, as sovereign nations, are exempt from state tobacco excise taxation, and self-govern on-reservation activity in the USA. Under Federal law, state excise taxes are owed by non-members purchasing tobacco on tribal land, but states are limited in how they enforce or collect these taxes. This study highlights the various policy approaches that states have taken to regulate tobacco sales on tribal lands given jurisdictional challenges. Methods State laws (statutes, regulations and case law), Attorney General opinions, and revenue notices and rulings effective as of 1 January 2015 for all 50 states and the District of Columbia were compiled using Boolean searches in Lexis-Nexis and Westlaw. Laws were limited to those addressing taxation compacts or tobacco sales involving tribal entities. Master Settlement Agreement laws and non-codified tribal codes/compacts were excluded. Results Twenty of the 34 states with tribal lands address tribal tobacco sales. Fourteen states address intergovernmental compacts: 11 are tobacco specific, and suggest or require specific provisions. Fifteen states address tribal tax stamps: 2 explicitly prohibit stamping tribally sold products, 9 stamp all products, and 4 stamp some. Prepayment of excise tax is required in 12 states: 6 on all products, 4 on products in excess of quota, and 2 on products sold by non-tribal retailers. 6 states use quotas to limit tax-free tobacco available to tribes. Conclusions Many states with a tribal presence have no formal strategies for non-members purchasing tobacco on tribal lands. Formalising policies and harmonising tax rates may assist states in collecting tax revenue from non-tribal consumers. PMID:27354677

27 CFR 41.39 - Determination of sale price of large cigars.

Code of Federal Regulations, 2010 CFR

2010-04-01

... addition to money, goods or services exchanged for cigars may be considered as part of the sale price. See... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Classification of Large Cigars and Cigarettes § 41...

An eye to the tax man: Do forest owners understand tax provisions?

Treesearch

Tom Straka; John L. Greene

2004-01-01

In the March 2004 issue of Forest Products Equipment, Thom J. McEvoy noted that, "stumpage buyers who are able to brief prospective clients on the tax implications of a pending sale are often far more likely to win a client's business than even buyers who offer higher stumpage rates." This is because woodland owners know that it is...

29 CFR 779.266 - Methods of computing annual volume of sales or business.

Code of Federal Regulations, 2010 CFR

2010-07-01

... year exceeded the statutory amount in its gross volume of sales or business, if it has had, in the most recently ended year used by it for income tax purposes, a gross volume of sales made and business done in... total of the gross receipts from all its sales or business during a 12-month period which immediately...

Continued implications of taxing roll-your-own tobacco as pipe tobacco in the USA.

PubMed

Tynan, Michael A; Morris, Daniel; Weston, Tara

2015-06-01

In 2009, a US$21.95 per pound disparity was created in the Federal excise tax between roll-your-own cigarette tobacco (RYO) and pipe tobacco in the USA. After this disparity was created, pipe tobacco sales increased and RYO sales declined as some manufacturers repackaged roll-your-own tobacco as pipe tobacco and retailers began to offer cigarette rolling machines for consumers to use. A Federal law was passed in 2012 limiting the availability of these machines, however, it was unclear what impact this law had on the sales of roll-your-own tobacco labelled as pipe tobacco. The quantity of RYO sold as pipe tobacco each month was estimated using objective data on Federal excise taxes. From April 2009 through June 2013, 107 million pounds of RYO were sold as pipe tobacco, reducing Federal excise tax collections by US$2.36 billion. The amount of RYO taxed as pipe tobacco climbed steadily and then levelled off following the July 2012 Federal law. The Federal law did not correct the market shift that occurred in pipe and RYO sales beginning in 2009. Even without access to commercial rolling machines, smokers are continuing to take advantage of the tax disparity. Without a solution, states will continue to lose revenue, and smokers who would otherwise quit will continue to have a low-cost alternative product available for purchase. Potential solutions include: (1) US Treasury Department distinguishing between RYO and pipe tobacco based on physical characteristics and (2) changing the Federal excise tax so that RYO and pipe tobacco are taxed at the same rate. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

"People over profits": retailers who voluntarily ended tobacco sales.

PubMed

McDaniel, Patricia A; Malone, Ruth E

2014-01-01

Tobacco retailers are key players in the ongoing tobacco epidemic. Tobacco outlet density is linked to a greater likelihood of youth and adult smoking and greater difficulty quitting. While public policy efforts to address the tobacco problem at the retail level have been limited, some retailers have voluntarily ended tobacco sales. A previous pilot study examined this phenomenon in California, a state with a strong tobacco program focused on denormalizing smoking and the tobacco industry. We sought to learn what motivated retailers in other states to end tobacco sales and how the public and media responded. We conducted interviews with owners, managers, or representatives of six grocery stores in New York and Ohio that had voluntarily ended tobacco sales since 2007. We also conducted unobtrusive observations at stores and analyzed media coverage of each retailer's decision. Grocery store owners ended tobacco sales for two reasons, alone or in combination: health or ethics-related, including a desire to send a consistent health message to employees and customers, and business-related, including declining tobacco sales or poor fit with the store's image. The decision to end sales often appeared to resolve troubling contradictions between retailers' values and selling deadly products. New York retailers attributed declining sales to high state tobacco taxes. All reported largely positive customer reactions and most received media coverage. Forty-one percent of news items were letters to the editor or editorials; most (69%) supported the decision. Voluntary decisions by retailers to abandon tobacco sales may lay the groundwork for mandatory policies and further denormalize tobacco. Our study also suggests that high tobacco taxes may have both direct and indirect effects on tobacco use. Highlighting the contradictions between being a responsible business and selling deadly products may support voluntary decisions by retailers to end tobacco sales.

26 CFR 48.4216(b)-4 - Constructive sale price; affiliated corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... corporations. 48.4216(b)-4 Section 48.4216(b)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Applicable to Manufacturers Taxes § 48.4216(b)-4 Constructive sale price; affiliated corporations. (a) In... under section 4216(b)(1)(C) for sales between corporations that are members of the same “affiliated...

26 CFR 48.4216(b)-4 - Constructive sale price; affiliated corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... corporations. 48.4216(b)-4 Section 48.4216(b)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Applicable to Manufacturers Taxes § 48.4216(b)-4 Constructive sale price; affiliated corporations. (a) In... under section 4216(b)(1)(C) for sales between corporations that are members of the same “affiliated...

26 CFR 48.4216(b)-4 - Constructive sale price; affiliated corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... corporations. 48.4216(b)-4 Section 48.4216(b)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Applicable to Manufacturers Taxes § 48.4216(b)-4 Constructive sale price; affiliated corporations. (a) In... under section 4216(b)(1)(C) for sales between corporations that are members of the same “affiliated...

The Effect of Capital Gains Taxation on Home Sales: Evidence from the Taxpayer Relief Act of 1997

PubMed Central

Shan, Hui

2010-01-01

The Taxpayer Relief Act of 1997 (TRA97) significantly changed the tax treatment of housing capital gains in the United States. Before 1997, homeowners were subject to capital gains taxation when they sold their houses unless they purchased replacement homes of equal or greater value. Since 1997, homeowners can exclude capital gains of $500,000 (or $250,000 for single filers) when they sell their houses. Such dramatic changes provide a good opportunity to study the lock-in effect of capital gains taxation on home sales. Using 1982–2008 transaction data on single-family houses in 16 affluent towns within the Boston metropolitan area, I find that TRA97 reversed the lock-in effect of capital gains taxes on houses with low and moderate capital gains. Specifically, the semiannual sales rate of houses with positive gains up to $500,000 increased by 0.40–0.62 percentage points after TRA97, representing a 19–24 percent increase from the pre-TRA97 baseline sales rate. In contrast, I do not find TRA97 to have a significant effect on houses with gains above $500,000. Moreover, the short-term effect of TRA97 is much larger than the long-term effect, suggesting that many previously locked-in homeowners took advantage of the exclusions immediately after TRA97. In addition, I exploit the 2001 and 2003 legislative changes in the capital gains tax rate to estimate the tax elasticity of home sales during the post-TRA97 period. The estimation results suggest that a $10,000 increase in capital gains taxes reduces the semiannual home sales rate by about 0.1–0.2 percentage points, or 6–13 percent from the post-TRA97 average sales rate. PMID:21170145

Common state mechanisms regulating tribal tobacco taxation and sales, the USA, 2015.

PubMed

DeLong, Hillary; Chriqui, Jamie; Leider, Julien; Chaloupka, Frank J

2016-10-01

Native American tribes, as sovereign nations, are exempt from state tobacco excise taxation, and self-govern on-reservation activity in the USA. Under Federal law, state excise taxes are owed by non-members purchasing tobacco on tribal land, but states are limited in how they enforce or collect these taxes. This study highlights the various policy approaches that states have taken to regulate tobacco sales on tribal lands given jurisdictional challenges. State laws (statutes, regulations and case law), Attorney General opinions, and revenue notices and rulings effective as of 1 January 2015 for all 50 states and the District of Columbia were compiled using Boolean searches in Lexis-Nexis and Westlaw. Laws were limited to those addressing taxation compacts or tobacco sales involving tribal entities. Master Settlement Agreement laws and non-codified tribal codes/compacts were excluded. Twenty of the 34 states with tribal lands address tribal tobacco sales. Fourteen states address intergovernmental compacts: 11 are tobacco specific, and suggest or require specific provisions. Fifteen states address tribal tax stamps: 2 explicitly prohibit stamping tribally sold products, 9 stamp all products, and 4 stamp some. Prepayment of excise tax is required in 12 states: 6 on all products, 4 on products in excess of quota, and 2 on products sold by non-tribal retailers. 6 states use quotas to limit tax-free tobacco available to tribes. Many states with a tribal presence have no formal strategies for non-members purchasing tobacco on tribal lands. Formalising policies and harmonising tax rates may assist states in collecting tax revenue from non-tribal consumers. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/.

The effect of cigarette taxes on cigarette consumption.

PubMed Central

Showalter, M H

1998-01-01

OBJECTIVES: This paper reexamines the work of Meier and Licari in a previous issue of the Journal. METHODS: The impact of excise taxes on cigarette consumption and sales was measured via standard regression analysis. RESULTS: The 1983 federal tax increase is shown to have an anomalous effect on the regression results. When those data are excluded, there is no significant difference between state and federal tax increases. Further investigation suggests that firms raised cigarette prices substantially in the years surrounding the 1983 federal tax increase, which accounts for the relatively large decrease in consumption during this period. CONCLUSIONS: Federal excise taxes per se do not appear to be more effective than state excise taxes in terms of reducing cigarette consumption. The reaction of cigarette firms to government policies appears to be an important determinant of the success of antismoking initiatives. PMID:9663167

Effects of Taxing Sugar-Sweetened Beverages on Caries and Treatment Costs.

PubMed

Schwendicke, F; Thomson, W M; Broadbent, J M; Stolpe, M

2016-11-01

Caries increment is affected by sugar-sweetened beverage (SSB) consumption. Taxing SSBs could reduce sugar consumption and caries increment. The authors aimed to estimate the impact of a 20% SSB sales tax on caries increment and associated treatment costs (as well as the resulting tax revenue) in the context of Germany. A model-based approach was taken, estimating the effects for the German population aged 14 to 79 y over a 10-y period. Taxation was assumed to affect beverage-associated sugar consumption via empirical demand elasticities. Altered consumption affected caries increments and treatment costs, with cost estimates being calculated under the perspective of the statutory health insurance. National representative consumption and price data were used to estimate tax revenue. Microsimulations were performed to estimate health outcomes, costs, and revenue impact in different age, sex, and income groups. Implementing a 20% SSB sales tax reduced sugar consumption in nearly all male groups but in fewer female groups. The reduction was larger among younger than older individuals and among those with low income. Taxation reduced caries increment and treatment costs especially in younger (rather than older) individuals and those with low income. Over 10 y, mean (SD) net caries increments at the population level were 82.27 (1.15) million and 83.02 (1.08) million teeth at 20% and 0% SSB tax, respectively. These generated treatment costs of 2.64 (0.39) billion and 2.72 (0.35) billion euro, respectively. Additional tax revenue was 37.99 (3.41) billion euro over the 10 y. In conclusion and within the limitations of this study's perspective, database, and underlying assumptions, implementing a 20% sales tax on SSBs is likely to reduce caries increment, especially in young low-income males, thereby also reducing inequalities in the distribution of caries experience. Taxation would also reduce treatment costs. However, these reductions might be limited in the total

Unrelated business income tax: an update.

PubMed

Fama, A J

1984-02-01

To meet spiraling costs, tax-exempt hospitals increasingly are operating businesses unrelated to direct patient care. Knowing which activities may be open to challenge by the Internal Revenue Service (IRS) is essential to avoid the unrelated business income (UBI) tax. Three criteria must be met for an activity to be taxable as UBI: It must constitute a trade or business; It must be regularly carried on; and It must be unrelated to the organization's exempt purpose. The Internal Revenue Code and IRS rulings clearly exclude the following areas from UBI taxation: Activities performed by unpaid volunteers (e.g., hospital auxiliaries' fund-raising dinners and bazaars and the operation of thrift stores); Operations conducted for the convenience of the organization's members, students, patients, or employees (e.g., gift shops, cafeterias, coffee shops, parking lots, lounges, vending machines, pharmaceutical sales to inpatients and emergency room outpatients, and research activities for students' benefit; The sale of merchandise that has been received by gift (e.g., flea markets, baked goods sales, book sales, and rummage sales); Investment income such as dividends, interest, annuities, royalties, certain rents, and capital gains from the sale of investment assets; Gifts or contributions made directly to the facility; and Bingo games that are conducted commercially. Areas which may be subject to UBI taxation, or in which there have been controversial or contradictory court rulings, include: Pharmaceutical sales to the public or private physicians' patients; and Laboratory services provided to private physicians for treating their patients. IRS private letter rulings, though not precedential, have excluded from UBI taxation the x-ray income from a hospital's branch facility and rental income from property leased for use as a clinic or medical office building that is substantially related to the hospital's exempt functions. Private letter rulings have subjected to UBI

Tax decisions bring good and bad news for hospitals.

PubMed

Bromberg, R S

1980-12-01

Three recent court decisions denying tax exemptions to shared hospital laundry service organizations should dispel the belief that tax exemptions will automatically be granted to shared service organizations. Two other decisions on the sale of goods and services to persons other than hospitals suggest that the IRS is moving toward a position that accepts certain services as indigenous to the exempt functions of a modern community hospital.

“People over Profits”: Retailers Who Voluntarily Ended Tobacco Sales

PubMed Central

McDaniel, Patricia A.; Malone, Ruth E.

2014-01-01

Background Tobacco retailers are key players in the ongoing tobacco epidemic. Tobacco outlet density is linked to a greater likelihood of youth and adult smoking and greater difficulty quitting. While public policy efforts to address the tobacco problem at the retail level have been limited, some retailers have voluntarily ended tobacco sales. A previous pilot study examined this phenomenon in California, a state with a strong tobacco program focused on denormalizing smoking and the tobacco industry. We sought to learn what motivated retailers in other states to end tobacco sales and how the public and media responded. Methods We conducted interviews with owners, managers, or representatives of six grocery stores in New York and Ohio that had voluntarily ended tobacco sales since 2007. We also conducted unobtrusive observations at stores and analyzed media coverage of each retailer’s decision. Results Grocery store owners ended tobacco sales for two reasons, alone or in combination: health or ethics-related, including a desire to send a consistent health message to employees and customers, and business-related, including declining tobacco sales or poor fit with the store’s image. The decision to end sales often appeared to resolve troubling contradictions between retailers’ values and selling deadly products. New York retailers attributed declining sales to high state tobacco taxes. All reported largely positive customer reactions and most received media coverage. Forty-one percent of news items were letters to the editor or editorials; most (69%) supported the decision. Conclusion Voluntary decisions by retailers to abandon tobacco sales may lay the groundwork for mandatory policies and further denormalize tobacco. Our study also suggests that high tobacco taxes may have both direct and indirect effects on tobacco use. Highlighting the contradictions between being a responsible business and selling deadly products may support voluntary decisions by retailers

Attention to state, local taxes can save producers money

DOE Office of Scientific and Technical Information (OSTI.GOV)

Eggett, R.K.

1997-11-17

A constant challenge for independent oil and gas producers in the US is taxes. While the federal income tax code undergoes periodic revision, with much sound and fury attached to congressional and presidential action, state and local taxes are constantly being revised with little fanfare and little publicity. As an independent producer, one should pay close attention to these taxes because, in the aggregate, businesses pay considerably more to state and local jurisdictions in income, sales and use, and property taxes than they pay to the federal government in income tax. More than 85,000 taxing jurisdictions in the US imposemore » a variety of taxes in a variety of ways, and your company`s operations may span a number of them. The goal is to lower one`s overall effective rate--the percentage of income one is paying to state and local governments. This article will explore some of the issues raised by the major taxes for which one is responsible.« less

Effects of the Danish saturated fat tax on the demand for meat and dairy products.

PubMed

Jensen, Jørgen Dejgaard; Smed, Sinne; Aarup, Lars; Nielsen, Erhard

2016-12-01

Taxation of unhealthy food is considered a regulation tool to improve diets. In 2011 Denmark introduced a tax on saturated fat in food products, the first country in the world to do so. The objective of the present paper is to investigate the effects of the tax on consumers' intake of saturated fat within three different types of food product group: minced beef, regular cream and sour cream. We use an augmented version of the Linearized Almost Ideal Demand System (LAIDS) functional form for econometric analysis, allowing for tax-induced structural breaks. Data originate from one of the largest retail chains in Denmark (Coop Danmark) and cover January 2010 to October 2012, with monthly records of sales volume, sales revenue and information about specific campaigns from 1293 stores. The Danish fat tax had an insignificant or small negative effect on the price for low- and medium-fat varieties, and led to a 13-16 % price increase for high-fat varieties of minced beef and cream products. The tax induced substitution effects, budget effects and preference change effects on consumption, yielding a total decrease of 4-6 % in the intake of saturated fat from minced beef and regular cream, and a negligible effect on the intake from sour cream. The Danish introduction of a tax on saturated fat in food in October 2011 had statistically significant effects on the sales of fat in minced beef and cream products, but the tax seems to have reduced the beyond-recommendation saturated fat intake to only a limited extent.

A projection of motor fuel tax revenue and analysis of alternative revenue sources in Georgia.

DOT National Transportation Integrated Search

2012-05-01

Motor fuel tax revenue currently supplies the majority of funding for : transportation agencies at the state and federal level. Georgia uses excise and sales taxes : to generate revenue for the Georgia Department of Transportation (GDOT). Inflation a...

26 CFR 48.6416(a)-3 - Credit or refund of manufacturers tax under chapter 32.

Code of Federal Regulations, 2010 CFR

2010-04-01

... total inventory, by model number and quantity, of all such articles purchased tax-paid and held for sale... article is not subject to tax under chapter 32. (C) Inventory requirement. The inventory shall not include... the price of the article with respect to which it was imposed nor collected the amount of the tax from...

A Comprehensive Review of State Laws Governing Internet and Other Delivery Sales of Cigarettes in the USA

PubMed Central

Chriqui, Jamie F.; Ribisl, Kurt M.; Wallace, Raedell M.; Williams, Rebecca S.; O’Connor, Jean C.; el Arculli, Regina

2014-01-01

All U.S. states regulate face-to-face tobacco sales at retail outlets. However, the recent growth of delivery sales of tobacco products by Internet and mail order vendors has prompted new state regulations focused on preventing youth access and tax evasion. To date, there are no comprehensive and systematic analyses of these laws. The objectives of this study were to: (1) document the historical enactment of the laws; (2) assess the nature and extent of the laws; and (3) conduct preliminary analyses to examine the relationship between states with laws and other factors that might predict enactment of or be impacted by these laws. Between 1995 and 2006, thirty-four states (67%) enacted a relevant law, with 23 states’ laws (45%) enacted between 2003 and 2006. Four states banned direct-to-consumer shipment of cigarettes. The remaining 30 states’ laws included a combination of requirements addressing minimum age/ID, payment issues, shipping, vendor licensure and related issues, tax collection/remittance, and penalties/enforcement. States with delivery sales laws also have stronger state excise tax rates, youth access to tobacco policies, and state tobacco control environments as well as higher cigarette excise tax revenue, past month cigarette use rates, and perceptions of risk of use by adolescents. This paper provides the policy context for understanding Internet and other cigarette delivery sales laws in the U.S. It also provides a systematic framework for ongoing policy surveillance and will contribute to future analyses of the impact of these laws on successfully reducing youth access to cigarettes and preventing tax evasion. PMID:18236290

The Government Giveth and the Government Taketh Away: Federal Tax Law and Fund Raising.

ERIC Educational Resources Information Center

Holzman, Donald J.

1982-01-01

Tax laws' incentives and disincentives for charitable giving are outlined. Basics of charitable giving, partial property interests, gifts of future interest in tangible property, undivided interest gifts, ordinary income property, capital gain property, bargain sales, remainder interest gifts, estate tax, and valuation overstatement are discussed…

Small taxes on soft drinks and snack foods to promote health.

PubMed

Jacobson, M F; Brownell, K D

2000-06-01

Health officials often wish to sponsor nutrition and other health promotion programs but are hampered by lack of funding. One source of funding is suggested by the fact that 18 states and 1 major city levy special taxes on soft drinks, candy, chewing gum, or snack foods. The tax rates may be too small to affect sales, but in some jurisdictions, the revenues generated are substantial. Nationally, about $1 billion is raised annually from these taxes. The authors propose that state and local governments levy taxes on foods of low nutritional value and use the revenues to fund health promotion programs.

Small taxes on soft drinks and snack foods to promote health.

PubMed Central

Jacobson, M F; Brownell, K D

2000-01-01

Health officials often wish to sponsor nutrition and other health promotion programs but are hampered by lack of funding. One source of funding is suggested by the fact that 18 states and 1 major city levy special taxes on soft drinks, candy, chewing gum, or snack foods. The tax rates may be too small to affect sales, but in some jurisdictions, the revenues generated are substantial. Nationally, about $1 billion is raised annually from these taxes. The authors propose that state and local governments levy taxes on foods of low nutritional value and use the revenues to fund health promotion programs. PMID:10846500

Soda taxes, soft drink consumption, and children's body mass index.

PubMed

Sturm, Roland; Powell, Lisa M; Chriqui, Jamie F; Chaloupka, Frank J

2010-05-01

Taxes on sugar-sweetened beverages have been proposed to combat obesity. Using data on state sales taxes for soda and individual-level data on children, we examine whether small taxes are likely to change consumption and weight gain or whether larger tax increases would be needed. We find that existing taxes on soda, which are typically not much higher than 4 percent in grocery stores, do not substantially affect overall levels of soda consumption or obesity rates. We do find, however, that subgroups of at-risk children--children who are already overweight, come from low-income families, or are African American--may be more sensitive than others to soda taxes, especially when soda is available at school. A greater impact of these small taxes could come from the dedication of the revenues they generate to other obesity prevention efforts rather than through their direct effect on consumption.

27 CFR 46.232 - Preparation of floor stocks tax return.

Code of Federal Regulations, 2013 CFR

2013-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Filing Requirements § 46.232 Preparation of...

27 CFR 46.232 - Preparation of floor stocks tax return.

Code of Federal Regulations, 2011 CFR

2011-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Filing Requirements § 46.232 Preparation of...

27 CFR 46.232 - Preparation of floor stocks tax return.

Code of Federal Regulations, 2012 CFR

2012-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Filing Requirements § 46.232 Preparation of...

27 CFR 46.232 - Preparation of floor stocks tax return.

Code of Federal Regulations, 2014 CFR

2014-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Filing Requirements § 46.232 Preparation of...

27 CFR 46.232 - Preparation of floor stocks tax return.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Filing Requirements § 46.232 Preparation of...

27 CFR 53.104 - Limitation on amount of tax applicable to certain leases.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Limitation on amount of tax applicable to certain leases. 53.104 Section 53.104 Alcohol, Tobacco Products and Firearms ALCOHOL AND... made, the nature of the advertising, sales literature, and other means used to effectuate sales. It is...

27 CFR 53.172 - Credit or refund of manufacturers tax under chapter 32.

Code of Federal Regulations, 2010 CFR

2010-04-01

... total inventory, by model number and quantity, of all such articles purchased tax-paid and held for sale... that the article is not subject to tax under chapter 32 of the Code. (C) Inventory requirement. The inventory shall not include any such article, title to which, or possession of which, has previously been...

27 CFR 46.193 - Persons liable for floor stocks tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 General § 46.193 Persons liable for floor...

27 CFR 46.193 - Persons liable for floor stocks tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 General § 46.193 Persons liable for floor...

27 CFR 46.193 - Persons liable for floor stocks tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 General § 46.193 Persons liable for floor...

27 CFR 46.193 - Persons liable for floor stocks tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 General § 46.193 Persons liable for floor...

27 CFR 46.193 - Persons liable for floor stocks tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 General § 46.193 Persons liable for floor...

26 CFR 48.4161(a)-1 - Imposition and rate of tax; fishing equipment.

Code of Federal Regulations, 2010 CFR

2010-04-01

... specified articles of fishing equipment that are designed or constructed for use in the sport of fishing...) imposes a tax on the sale of the following articles of fishing equipment (including in each case parts or accessories of such articles sold on or in connection therewith or with the sale thereof) by the manufacturer...

26 CFR 48.4161(a)-1 - Imposition and rate of tax; fishing equipment.

Code of Federal Regulations, 2011 CFR

2011-04-01

... specified articles of fishing equipment that are designed or constructed for use in the sport of fishing...) imposes a tax on the sale of the following articles of fishing equipment (including in each case parts or accessories of such articles sold on or in connection therewith or with the sale thereof) by the manufacturer...

[Demand for cigarettes and tax increases in El Salvador].

PubMed

Ramos-Carbajales, Alejandro; González-Rozada, Martín; Vallarino, Hugo

2016-10-01

Analyze short- and long-term elasticities of demand for cigarettes in El Salvador as a tool for supporting recommendations on tax increases to reduce prevalence and consumption through price increases. Demand for cigarettes in El Salvador was analyzed through an econometric time-series model using a database from El Salvador's General Directorate of Internal Taxes (DGII) and the General Directorate of Statistics and Census (DIGESTYC). The analysis period was quarterly: 2000Q1-2012Q4. The usual tests were done to prevent a spurious econometric estimation. It was found that the variables volume sales, actual sale prices, and actual per capita income exhibited first-order cointegration; this result makes it possible to use an error correction model with short- and long-term elasticity estimates. Only long-term elasticities were found to be statistically significant to 5%. Results show long-term price elasticity (5 quarters) of -0.9287 and income price elasticity of 0.9978. Absolute price elasticity is somewhat high, although it is within the levels estimated in other studies in low per-capita income countries. A tax increase from a base amount of US$1.04 per pack of 20 cigarettes to US$1.66 within three years would reduce demand by 20% to 31% and would increase tax revenues by 9% to 22%.

The relationship between cigarette taxes and child maltreatment.

PubMed

McLaughlin, Michael

2018-05-01

Prior research suggests that income and child maltreatment are related, but questions remain about the specific types of economic factors that affect the risk of maltreatment. The need to understand the role of economics in child welfare is critical, given the significant public health costs of child maltreatment. One factor that has been overlooked is regressive taxation. This study addresses this need by examining whether state-level changes in cigarette tax rates predict changes in state-level child maltreatment rates. The results of both a fixed effects (FE) and a fixed effects instrumental variables (FE-IV) estimator show that increases in state cigarette tax rates are followed by increases in child abuse and neglect. An additional test finds that increases in the sales tax (another tax deemed to be regressive) also predict increases in child maltreatment rates. Taken as a whole, the findings suggest that regressive taxes have a significant effect on the risk of child maltreatment. Copyright © 2018 Elsevier Ltd. All rights reserved.

26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

Code of Federal Regulations, 2010 CFR

2010-04-01

... related) person provides a list of investors, or information relating to the investment, to the lender or... the recipient's personal use is not required to treat the recipient as an investor in a tax shelter... or business or for personal use must be treated as tax shelter investors in the event the sales...

A comprehensive review of state laws governing Internet and other delivery sales of cigarettes in the United States.

PubMed

Chriqui, Jamie F; Ribisl, Kurt M; Wallace, Raedell M; Williams, Rebecca S; O'Connor, Jean C; el Arculli, Regina

2008-02-01

All U.S. states regulate face-to-face tobacco sales at retail outlets. However, the recent growth of delivery sales of tobacco products by Internet and mail-order vendors has prompted new state regulations focused on preventing youth access and tax evasion. To date, there are no comprehensive and systematic analyses of these laws. The objectives of this study were to: (a) document the historical enactment of the laws; (b) assess the nature and extent of the laws; and (c) examine the relationship between the presence of laws and state tobacco control policy and other contextual variables. Between 1992 and 2006, 34 states (67%) enacted a relevant law, with 27 states' laws (45%) effective between 2003 and 2006. Five states banned direct-to-consumer shipment of cigarettes. The remaining 29 states' laws included a combination of requirements addressing minimum age/ID, payment issues, shipping, vendor licensure and related issues, tax collection/remittance, and penalties/enforcement. States with delivery sales laws have stronger youth tobacco access policies and state tobacco control environments, as well as higher state cigarette excise tax rates and revenue, past-month cigarette use rates, and perceptions of risk of use by adolescents. This paper provides the policy context for understanding Internet and other cigarette delivery sales laws in the U.S. It also provides a systematic framework for ongoing policy surveillance and will contribute to future analyses of the impact of these laws on successfully reducing youth access to cigarettes and preventing tax evasion.

Soda Taxes, Soft Drink Consumption, And Children’s Body Mass Index

PubMed Central

Sturm, Roland; Powell, Lisa M.; Chriqui, Jamie F.; Chaloupka, Frank J.

2010-01-01

Taxes on sugar-sweetened beverages have been proposed to combat obesity. Using data on state sales taxes for soda and individual-level data on children, we examine whether small taxes are likely to change consumption and weight gain or whether larger tax increases would be needed. We find that existing taxes on soda, which are typically not much higher than 4 percent in grocery stores, do not substantially affect overall levels of soda consumption or obesity rates. We do find, however, that subgroups of at-risk children—children who are already overweight, come from low-income families, or are African American—may be more sensitive than others to soda taxes, especially when soda is available at school. A greater impact of these small taxes could come from the dedication of the revenues they generate to other obesity prevention efforts rather than through their direct effect on consumption. PMID:20360173

Is the "alcopops" tax working? Probably yes but there is a bigger picture.

PubMed

Skov, Steven J; Chikritzhs, Tanya N; Kypri, Kypros; Miller, Peter G; Hall, Wayne D; Daube, Michael M; Moodie, A Rob

2011-07-18

The Australian Government's decision to raise taxes on ready-to-drink spirit-based beverages (RTDs; "alcopops") in 2008 caused great controversy. Interest groups have selectively cited evidence to support their points of view. The alcohol industry cited Victorian data from the Australian Secondary Students' Alcohol and Drug Survey (ASSADS) as evidence that the tax had failed, but closer examination of the data suggests that fewer students are drinking, and fewer are drinking at risky or high-risk levels. Excise data from the first full year after the tax came into effect showed a more than 30% reduction in RTD sales and a 1.5% reduction in total pure alcohol sold in Australia. Although understanding the impact of the alcopops tax will require critical analysis of a range of evidence, sales and ASSADS data suggest that the tax has resulted in reduced consumption of RTDs and total alcohol. The most effective and cost-effective measures for reducing consumption and harm are a comprehensive graduated volumetric alcohol taxation system, a minimum price per standard drink, and special measures for particular products that may cause disproportionate harm. While welcoming the alcopops tax, public health advocates have consistently argued for a comprehensive package of reform that covers pricing, availability and promotion of alcohol, as well as education and treatment services.

The impact of cigarette taxes and advertising on the demand for cigarettes in Ukraine.

PubMed

Peng, Limin; Ross, Hana

2009-06-01

Cigarette consumption in Ukraine is increasing while the cigarettes are becoming more affordable due to low taxes and raising income. The impact of cigarette prices and taxes on cigarette consumption is unclear due to the limited research evidence using the local data. This study estimates the sensitivity of Ukraine population to cigarette prices and the affordability of cigarettes using the macro level data in order to predict the effectiveness of cigarette tax policy. Monthly time-series data available from 1997 to 2006 in Ukraine were used to estimate the generalized least square model with an AR(1) process to investigate the impact of cigarette price/tax, household income, the affordability of cigarettes and the volume of tobacco advertising on Ukraine domestic cigarette sales while controlling for other factors. Our analyses demonstrate a strong positive association between cigarette sales and household income as well as a strong positive association between cigarette sales and tobacco advertising activity. The population is found to have relatively low sensitivity to cigarette prices and cigarette taxes, but the impact of cigarettes' affordability is statistically significant, even though also of low magnitude. We speculate that the lower sensitivity to cigarette prices among Ukraine population is caused by wide price variation allowing smokers to avoid a price increase by brand substitution as well as by low costs of cigarettes, high social acceptance of smoking and limited effort to control tobacco use in Ukraine. Narrowing the cigarette price choices and increasing cigarette prices above the level of inflation and income growth by adopting the appropriate tax policy would likely increase the effectiveness of this tool for controlling the smoking rate in Ukraine as well as yield additional budget revenue gains. In addition, imposing advertising restriction may further help reducing the smoking prevalence.

27 CFR 46.194 - Persons not liable for floor stocks tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 General § 46.194 Persons not liable for floor...

27 CFR 46.194 - Persons not liable for floor stocks tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 General § 46.194 Persons not liable for floor...

27 CFR 46.194 - Persons not liable for floor stocks tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 General § 46.194 Persons not liable for floor...

27 CFR 46.194 - Persons not liable for floor stocks tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 General § 46.194 Persons not liable for floor...

27 CFR 46.194 - Persons not liable for floor stocks tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 General § 46.194 Persons not liable for floor...

26 CFR 303.1-4 - Computation of taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... this part promptly and accurately. (b) Relationship of Attorney General and former owner. In the... respect of such property (including the collection or operation thereof and any investment, sale, or other... the value of any of the property returned to the former owner the latter shall be liable for such tax...

26 CFR 303.1-4 - Computation of taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... this part promptly and accurately. (b) Relationship of Attorney General and former owner. In the... respect of such property (including the collection or operation thereof and any investment, sale, or other... the value of any of the property returned to the former owner the latter shall be liable for such tax...

High Court Blows Political Smoke in Cigarette Tax Cases.

ERIC Educational Resources Information Center

Skibine, A. T.

1980-01-01

Ignoring legal precedent, the Supreme Court recently ruled that states can impose cigarette taxes on reservation sales to nontribal members. The ruling will have a disastrous effect on the tribes' capability to raise revenue through taxation and on the business existence of many traders and merchants. (SB)

26 CFR 48.4064-1 - Gas guzzler tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... to model types of 1980 and later model year automobiles that have a fuel economy level below the..., manufacturer, automobile, model year, model type, fuel economy, and fuel. Paragraph (c) of this section... tax-free sales of emergency vehicles. (2) Tables. (i) In the case of a 1980 model year automobile: If...

27 CFR 41.110 - Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.

Code of Federal Regulations, 2012 CFR

2012-04-01

... cigarettes, or small cigars to be shipped; (e) The number and total sale price of large cigars having a sale...) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States Deferred Payment of Tax in...

27 CFR 41.110 - Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.

Code of Federal Regulations, 2014 CFR

2014-04-01

... cigarettes, or small cigars to be shipped; (e) The number and total sale price of large cigars having a sale...) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States Deferred Payment of Tax in...

27 CFR 41.110 - Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.

Code of Federal Regulations, 2011 CFR

2011-04-01

... cigarettes, or small cigars to be shipped; (e) The number and total sale price of large cigars having a sale...) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States Deferred Payment of Tax in...

27 CFR 41.110 - Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.

Code of Federal Regulations, 2013 CFR

2013-04-01

... cigarettes, or small cigars to be shipped; (e) The number and total sale price of large cigars having a sale...) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States Deferred Payment of Tax in...

27 CFR 41.110 - Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.

Code of Federal Regulations, 2010 CFR

2010-04-01

... cigarettes, or small cigars to be shipped; (e) The number and total sale price of large cigars having a sale...) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States Deferred Payment of Tax in...

The Spanish tobacco tax loopholes and their consequences.

PubMed

López-Nicolás, Ángel; Cobacho, María Belén; Fernández, Esteve

2013-05-01

The Spanish government has strengthened tobacco control policies since 2005, including changes in tobacco taxes. Because these changes have targeted cigarettes mainly, the tobacco industry has marketed cheaper alternative tobacco products, offering smokers the possibility to downtrade. This paper traces the evolution of patterns of demand for cigarettes and other tobacco products in Spain over the period 2005-2011 in order to assess the impact of such tax loopholes. The authors use data on tobacco products prices and sales as well as changes in the structure and levels of tobacco taxes to relate tax changes to price changes and subsequent market share changes. Tax reforms have lifted the bottom end of the cigarette price distribution, but the industry has been successful in marketing fine-cut tobacco at cheap prices. There have been partial attempts to correct this asymmetric tax treatment, but these have not avoided a remarkable increase in the market share of fine-cut tobacco. The absence of a minimum tax on quantity for the rest of tobacco products allows the industry to place them as potential future downtrading vehicles. In order to address public health objectives, tax policies should aim to equalise the cost of smoking across different tobacco products. Otherwise the tobacco industry can exploit tax loopholes to market cheap alternatives to cigarettes. This requires all tobacco products to bear a minimum tax on quantity, whose levels need to be adjusted in order to reflect the equivalence between different forms of smoking.

26 CFR 52.4682-4 - Floor stocks tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

...-conditioning system are not used as materials in the manufacture of articles produced in the factory. (v... conditioners. Example 4. D operates an air-conditioning repair service and holds an ODC for use in repairing... sale. However, the tax is imposed on a can of ODC used to recharge an air conditioning unit because the...

Effects of expiration of the Federal energy tax credit on the National Photovoltaics Program

NASA Technical Reports Server (NTRS)

Smith, J. L.

1984-01-01

Projected 1986 sales are significantly reduced as a direct result of system price increases following from expiration of the Federal energy tax credits. There would be greatly reduced emphasis on domestic electric utility applications. Indirect effects arising from unrealized economies of scale and reduced private investment in PV research and development (R&D) and in production facilities could have a very large cumulative adverse impact on the U.S. PV industry. The industry forecasts as much as fourfold reduction in 1990 sales if tax credits expire, compared with what sales would be with the credits. Because the National Photovoltaics Program is explicitly structured as a government partnership, large changes in the motivation or funding of either partner can affect Program success profoundly. Reduced industry participation implies that such industry tasks as industrialization and new product development would slow or halt. Those research areas receiving heavy R&D support from private PV manufacturers would be adversely affected.

The effect of ordinances requiring smoke-free restaurants on restaurant sales.

PubMed Central

Glantz, S A; Smith, L R

1994-01-01

OBJECTIVES: The effect on restaurant revenues of local ordinances requiring smoke-free restaurants is an important consideration for restauranteurs themselves and the cities that depend on sales tax revenues to provide services. METHODS: Data were obtained from the California State Board of Equalization and Colorado State Department of Revenue on taxable restaurant sales from 1986 (1982 for Aspen) through 1993 for all 15 cities where ordinances were in force, as well as for 15 similar control communities without smoke-free ordinances during this period. These data were analyzed using multiple regression, including time and a dummy variable for whether an ordinance was in force. Total restaurant sales were analyzed as a fraction of total retail sales and restaurant sales in smoke-free cities vs the comparison cities similar in population, median income, and other factors. RESULTS. Ordinances had no significant effect on the fraction of total retail sales that went to restaurants or on the ratio of restaurant sales in communities with ordinances compared with those in the matched control communities. CONCLUSIONS. Smoke-free restaurant ordinances do not adversely affect restaurant sales. PMID:8017529

Effects of beverage alcohol price and tax levels on drinking: a meta-analysis of 1003 estimates from 112 studies.

PubMed

Wagenaar, Alexander C; Salois, Matthew J; Komro, Kelli A

2009-02-01

We conducted a systematic review of studies examining relationships between measures of beverage alcohol tax or price levels and alcohol sales or self-reported drinking. A total of 112 studies of alcohol tax or price effects were found, containing 1003 estimates of the tax/price-consumption relationship. Studies included analyses of alternative outcome measures, varying subgroups of the population, several statistical models, and using different units of analysis. Multiple estimates were coded from each study, along with numerous study characteristics. Using reported estimates, standard errors, t-ratios, sample sizes and other statistics, we calculated the partial correlation for the relationship between alcohol price or tax and sales or drinking measures for each major model or subgroup reported within each study. Random-effects models were used to combine studies for inverse variance weighted overall estimates of the magnitude and significance of the relationship between alcohol tax/price and drinking. Simple means of reported elasticities are -0.46 for beer, -0.69 for wine and -0.80 for spirits. Meta-analytical results document the highly significant relationships (P < 0.001) between alcohol tax or price measures and indices of sales or consumption of alcohol (aggregate-level r = -0.17 for beer, -0.30 for wine, -0.29 for spirits and -0.44 for total alcohol). Price/tax also affects heavy drinking significantly (mean reported elasticity = -0.28, individual-level r = -0.01, P < 0.01), but the magnitude of effect is smaller than effects on overall drinking. A large literature establishes that beverage alcohol prices and taxes are related inversely to drinking. Effects are large compared to other prevention policies and programs. Public policies that raise prices of alcohol are an effective means to reduce drinking.

26 CFR 1.927(d)-2T - Temporary regulations; definitions and special rules relating to Foreign Sales Corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... involving direct sales to F, each of X and Y is a related supplier of F. (b) Definition of related party... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Temporary regulations; definitions and special... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Earned Income...

26 CFR 400.2-1 - Discharge of property by substitution of proceeds of sale; subordination of lien.

Code of Federal Regulations, 2010 CFR

2010-04-01

... proceeds of sale; subordination of lien. 400.2-1 Section 400.2-1 Internal Revenue INTERNAL REVENUE SERVICE... TAX LIEN ACT OF 1966 § 400.2-1 Discharge of property by substitution of proceeds of sale; subordination of lien. (a) Scope. This section provides rules under the provisions in section 6325(b)(3) which...

78 FR 69789 - Policy and Procedures Concerning the Use of Airport Revenue; Proceeds From Taxes on Aviation Fuel

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-21

... two general categories of fuel used in aircraft: aviation gasoline, or ``avgas,'' used in... aircraft fuel from the sales tax. The Nebraska Legislature considered repealing that exemption and proposed to make the aircraft fuel tax proceeds payable to the state general fund. An opinion was sought on...

27 CFR 31.233 - Mixing cocktails in advance of sale.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Mixing cocktails in advance of sale. 31.233 Section 31.233 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS ALCOHOL BEVERAGE DEALERS Miscellaneous § 31.233 Mixing...

New Evidence on the Price Effects of Cigarette Tax Competition.

PubMed

Carpenter, Christopher S; Mathes, Michael T

2016-05-01

Multiple studies have shown that cigarette taxes are more than fully passed through to cigarette prices and that access to a nearby state with a lower cigarette tax also reduces local cigarette prices. We study two other sources of tax competition: nearby Native American reservations and online sales. Using quarterly data on local cigarette prices from 1976-2003, we show that the opening of a Native American casino within 25 miles of a city center is associated with a $0.016-$0.027 lower per-pack price, while a 50 percentage point increase in internet penetration is associated with a $0.22-$0.25 per-pack price reduction. These effects are not observed for other local prices for which there is no potential tax savings. Our results further our understanding of how tax competition affects local cigarette prices and provide context to studies linking Native American reservations and internet penetration to cigarette smuggling.

New Evidence on the Price Effects of Cigarette Tax Competition

PubMed Central

Carpenter, Christopher S.; Mathes, Michael T.

2016-01-01

Multiple studies have shown that cigarette taxes are more than fully passed through to cigarette prices and that access to a nearby state with a lower cigarette tax also reduces local cigarette prices. We study two other sources of tax competition: nearby Native American reservations and online sales. Using quarterly data on local cigarette prices from 1976–2003, we show that the opening of a Native American casino within 25 miles of a city center is associated with a $0.016-$0.027 lower per-pack price, while a 50 percentage point increase in internet penetration is associated with a $0.22-$0.25 per-pack price reduction. These effects are not observed for other local prices for which there is no potential tax savings. Our results further our understanding of how tax competition affects local cigarette prices and provide context to studies linking Native American reservations and internet penetration to cigarette smuggling. PMID:27840571

The effects of taxing sugar-sweetened beverages across different income groups.

PubMed

Sharma, Anurag; Hauck, Katharina; Hollingsworth, Bruce; Siciliani, Luigi

2014-09-01

This paper investigates the impact of sugar-sweetened beverages (SSB) taxes on consumption, bodyweight and tax burden for low-income, middle-income and high-income groups using an Almost Ideal Demand System and 2011 Household level scanner data. A significant contribution of our paper is that we compare two types of SSB taxes recently advocated by policy makers: A 20% flat rate sales (valoric) tax and a 20 cent/L volumetric tax. Censored demand is accounted for using a two-step procedure. We find that the volumetric tax would result in a greater per capita weight loss than the valoric tax (0.41 kg vs. 0.29 kg). The difference between the change in weight is substantial for the target group of heavy purchasers of SSBs in low-income households, with a weight reduction of up to 3.20 kg for the volumetric and 2.06 kg for the valoric tax. The average yearly per capita tax burden on low-income households is $17.87 (0.21% of income) compared with $15.17 for high-income households (0.07% of income) for the valoric tax, and $13.80 (0.15%) and $10.10 (0.04%) for the volumetric tax. Thus, the tax burden is lower, and weight reduction is higher under a volumetric tax. Copyright © 2014 John Wiley & Sons, Ltd.

Driven to drink: Sin taxes near a border.

PubMed

Beatty, Timothy K M; Larsen, Erling Røed; Sommervoll, Dag Einar

2009-12-01

This paper investigates household purchasing behavior in response to differing alcohol and tobacco taxes near an international border. Our study suggests that large tax differentials near borders induce economically important tax avoidance behavior, which may limit a government's ability to raise revenue and potentially undermine important health and social policy goals. We match novel supermarket scanner and consumer expenditure data to measure the size and scope of the effect for households and stores. We find that stores near/far from the international border have statistically significantly lower/higher sales of beer and tobacco than comparable stores far/near the border. Moreover, we find that households near the border report higher consumption of these same goods. This is consistent with households facing lower prices. Finally, we find measures of externalities associated with these goods are higher near the border.

Alcohol tax pass-through across the product and price range: do retailers treat cheap alcohol differently?

PubMed

Ally, Abdallah K; Meng, Yang; Chakraborty, Ratula; Dobson, Paul W; Seaton, Jonathan S; Holmes, John; Angus, Colin; Guo, Yelan; Hill-McManus, Daniel; Brennan, Alan; Meier, Petra S

2014-12-01

Effective use of alcohol duty to reduce consumption and harm depends partly on retailers passing duty increases on to consumers via price increases, also known as 'pass-through'. The aim of this analysis is to provide evidence of UK excise duty and sales tax (VAT) pass-through rates for alcohol products at different price points. March 2008 to August 2011, United Kingdom. Panel data quantile regression estimating the effects of three duty changes, two VAT changes and one combined duty and VAT change on UK alcohol prices, using product-level supermarket price data for 254 alcohol products available weekly. Products were analysed in four categories: beers, ciders/ready to drink (RTDs), spirits and wines. Within all four categories there exists considerable heterogeneity in the level of duty pass-through for cheaper versus expensive products. Price increases for the cheapest 15% of products fall below duty rises (undershifting), while products sold above the median price are overshifted (price increases are higher than duty increases). The level of undershifting is greatest for beer [0.85 (0.79, 0.92)] and spirits [0.86 (0.83, 0.89)]. Undershifting affects approximately 67% of total beer sales and 38% of total spirits sales. Alcohol retailers in the United Kingdom appear to respond to increases in alcohol tax by undershifting their cheaper products (raising prices below the level of the tax increase) and overshifting their more expensive products (raising prices beyond the level of the tax increase). This is likely to impact negatively on tax policy effectiveness, because high-risk groups favour cheaper alcohol and undershifting is likely to produce smaller consumption reductions. © 2014 Society for the Study of Addiction.

The association of retail promotions for cigarettes with the Master Settlement Agreement, tobacco control programmes and cigarette excise taxes.

PubMed

Loomis, Brett R; Farrelly, Matthew C; Mann, Nathan H

2006-12-01

Retail stores are the primary medium for marketing cigarettes to smokers in the US. The prevalence and characteristics of cigarette retail advertising and promotions have been described by several investigators. Less is known about the proportion of cigarette sales occurring as part of a retail promotion and about the effects of tobacco control policies on cigarette promotions. To estimate the effect of the Master Settlement Agreement (MSA), state tobacco control programme funding and cigarette taxes on retail promotions for cigarettes in supermarkets in the US. Proportion of cigarette sales occurring under a retail promotion and the value of multipack promotions (eg, buy one pack, get one pack free) and cents-off promotions, measured using scanner data in supermarkets from 50 retail market areas from 1994 to 2004. Promoted cigarette sales have increased significantly since the MSA (p<0.01), and are higher in market areas with high tobacco control programme funding (p<0.01) and high cigarette tax (p<0.01). The value of a multipack promotion is higher since the MSA (p<0.01) and in market areas with high cigarette tax (p<0.01). The value of a cents-off promotion is negatively related to the MSA (p<0.01), with mixed results for tobacco control programme funding (p<0.05), and is unassociated with tax. Higher promoted cigarette sales and increased promotional values in market areas with strong tobacco control policies, compared with market areas with weaker tobacco control policies, may partially offset the decline in smoking achieved in those areas.

The association of retail promotions for cigarettes with the Master Settlement Agreement, tobacco control programmes and cigarette excise taxes

PubMed Central

Loomis, Brett R; Farrelly, Matthew C; Mann, Nathan H

2006-01-01

Background Retail stores are the primary medium for marketing cigarettes to smokers in the US. The prevalence and characteristics of cigarette retail advertising and promotions have been described by several investigators. Less is known about the proportion of cigarette sales occurring as part of a retail promotion and about the effects of tobacco control policies on cigarette promotions. Objective To estimate the effect of the Master Settlement Agreement (MSA), state tobacco control programme funding and cigarette taxes on retail promotions for cigarettes in supermarkets in the US. Outcome measures Proportion of cigarette sales occurring under a retail promotion and the value of multipack promotions (eg, buy one pack, get one pack free) and cents‐off promotions, measured using scanner data in supermarkets from 50 retail market areas from 1994 to 2004. Results Promoted cigarette sales have increased significantly since the MSA (p<0.01), and are higher in market areas with high tobacco control programme funding (p<0.01) and high cigarette tax (p<0.01). The value of a multipack promotion is higher since the MSA (p<0.01) and in market areas with high cigarette tax (p<0.01). The value of a cents‐off promotion is negatively related to the MSA (p<0.01), with mixed results for tobacco control programme funding (p<0.05), and is unassociated with tax. Conclusions Higher promoted cigarette sales and increased promotional values in market areas with strong tobacco control policies, compared with market areas with weaker tobacco control policies, may partially offset the decline in smoking achieved in those areas. PMID:17130375

26 CFR 1.1248-1 - Treatment of gain from certain sales or exchanges of stock in certain foreign corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... for Determining Capital Gains and Losses § 1.1248-1 Treatment of gain from certain sales or exchanges... purposes the avoidance of Federal income taxes, then no amount is includible in the gross income of such... redemption of stock to pay death taxes) applies; (2) Gain realized on exchanges to which section 356...

Public money and human purpose: The future of taxes

DOE Office of Scientific and Technical Information (OSTI.GOV)

Roodman, D.M.

1995-09-01

Most countries use taxes and subsidies that undermine the well-being of both the taxpayers and the environment. But there are some positive-and now proven alternatives. One of the most powerfull tools that a government can use to guide its economy is its tax code. What politicians often overlook is that even though taxes are inevitable distortionary ones are not. In fact some taxes do no harm to the economy and other such as pollution taxes actually help it to work better. However there is a chronic tendency to undertax destructive activities such as pollution and resource depletion activities which canmore » threaten long term economic security. By making environmental destruction cheap or even free governments let people and businesses ignore the costs they imposed on others and on the future. This article explores the possibilities of turning today`s taxing philosophy and subsidizing priorities completely around. To shore up economic security and brake economic decline good activities need to be taxed less. To preserve the environmental viability of modern economies over the long term, bad activities need to be taxed more. The topics discussed include the following: What should Tax codes do: (1) shift from taxing income and sales to taxing exploitation or resources, when that exploitation generates windfall profits; (2) Calibrate the new taxes so polluters and depleters will feel the costs of the harm they do others of their own and future generations; (3) shape the tax code to help people participate and survive in the modern economy; What Will Fiscal Reform Do To Businesses? 2 tabs.« less

78 FR 70918 - Final Determination of Sales at Less Than Fair Value: Silica Bricks and Shapes From the People's...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-27

... Brokerage and Handling Use of Partial Adverse Facts Available for Unreported U.S. Sales Value Added Tax... Comment 8: Value Added Tax [FR Doc. 2013-28551 Filed 11-26-13; 8:45 am] BILLING CODE 3510-DS-P ... at Less Than Fair Value: Silica Bricks and Shapes From the People's Republic of China AGENCY...

Single Cigarette Sales: State Differences in FDA Advertising and Labeling Violations, 2014, United States

PubMed Central

Lee, Joseph G. L.; Ranney, Leah M.; Goldstein, Adam O.

2016-01-01

Importance: Single cigarettes, which are sold without warning labels and often evade taxes, can serve as a gateway for youth smoking. The Family Smoking Prevention and Tobacco Control Act of 2009 gives the US Food and Drug Administration (FDA) authority to regulate the manufacture, distribution, and marketing of tobacco products, including prohibiting the sale of single cigarettes. To enforce these regulations, the FDA conducted over 335 661 inspections between 2010 and September 30, 2014, and allocated over $115 million toward state inspections contracts. Objective: To examine differences in single cigarette violations across states and determine if likely correlates of single cigarette sales predict single cigarette violations at the state level. Design: Cross-sectional study of publicly available FDA warning letters from January 1 to July 31, 2014. Setting: All 50 states and the District of Columbia. Participants: Tobacco retailer inspections conducted by FDA (n = 33 543). Exposure(s) for Observational Studies: State cigarette tax, youth smoking prevalence, poverty, and tobacco production. Main Outcome(s) and Measure(s): State proportion of FDA warning letters issued for single cigarette violations. Results: There are striking differences in the number of single cigarette violations found by state, with 38 states producing no warning letters for selling single cigarettes even as state policymakers developed legislation to address retailer sales of single cigarettes. The state proportion of warning letters issued for single cigarettes is not predicted by state cigarette tax, youth smoking, poverty, or tobacco production, P = .12. Conclusions and Relevance: Substantial, unexplained variation exists in violations of single cigarette sales among states. These data suggest the possibility of differences in implementation of FDA inspections and the need for stronger quality monitoring processes across states implementing FDA inspections. PMID:25744967

Single Cigarette Sales: State Differences in FDA Advertising and Labeling Violations, 2014, United States.

PubMed

Baker, Hannah M; Lee, Joseph G L; Ranney, Leah M; Goldstein, Adam O

2016-02-01

Single cigarettes, which are sold without warning labels and often evade taxes, can serve as a gateway for youth smoking. The Family Smoking Prevention and Tobacco Control Act of 2009 gives the US Food and Drug Administration (FDA) authority to regulate the manufacture, distribution, and marketing of tobacco products, including prohibiting the sale of single cigarettes. To enforce these regulations, the FDA conducted over 335,661 inspections between 2010 and September 30, 2014, and allocated over $115 million toward state inspections contracts. To examine differences in single cigarette violations across states and determine if likely correlates of single cigarette sales predict single cigarette violations at the state level. Cross-sectional study of publicly available FDA warning letters from January 1 to July 31, 2014. All 50 states and the District of Columbia. Tobacco retailer inspections conducted by FDA (n = 33 543). State cigarette tax, youth smoking prevalence, poverty, and tobacco production. State proportion of FDA warning letters issued for single cigarette violations. There are striking differences in the number of single cigarette violations found by state, with 38 states producing no warning letters for selling single cigarettes even as state policymakers developed legislation to address retailer sales of single cigarettes. The state proportion of warning letters issued for single cigarettes is not predicted by state cigarette tax, youth smoking, poverty, or tobacco production, P = .12. Substantial, unexplained variation exists in violations of single cigarette sales among states. These data suggest the possibility of differences in implementation of FDA inspections and the need for stronger quality monitoring processes across states implementing FDA inspections. © The Author 2015. Published by Oxford University Press on behalf of the Society for Research on Nicotine and Tobacco. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.

Analysis on the Impact of Tax Policy over China's New Energy Industry Development

NASA Astrophysics Data System (ADS)

Xia, Bin; Li, Yang

Energy is a kind of resource which can be used directly or offer people what they need by some conversions, the development of energy is the headspring of economic growth With the development of our national economy, new energy industry has become China's current vigorously the mainstream of development The analysis on influence of tax policy on the development of national new energy industry is mainly discussed, as well as the alternative analysis on the production output and sales tax aspects in the areas of new energy, and based on this, some tax policy suggestions on how to promote the development of national new energy industry are given finally.

26 CFR 1.1039-1 - Certain sales of low-income housing projects.

Code of Federal Regulations, 2013 CFR

2013-04-01

... condition of sale, or is required by the Secretary of Housing and Urban Development or his delegate as a condition of approval of the disposition. (iii) Examples of taxes that are attributable to the approved... and bears the burdens and enjoys the benefits of ownership of the replacement project. (For special...

Wealth distribution under Yard-Sale exchange with proportional taxes

NASA Astrophysics Data System (ADS)

Bustos-Guajardo, R.; Moukarzel, Cristian F.

2016-03-01

Recent analysis of a Yard-Sale (YS) exchange model supplemented with redistributive proportional taxation suggested an asymptotic behavior P(w)˜1/wμ for the wealth distribution, with a parameter-dependent exponent μ. Revisiting this problem, it is here shown analytically, and confirmed by extensive numerical simulation, that the asymptotic behavior of P(w) is not power-law but rather a Gaussian. When taxation is weak, we furthermore show that a restricted-range power-law behavior appears for wealths around the mean value. The corresponding power-law exponent equals 3/2 when the return distribution has zero mean.

Federal Tax Exemption Status of the Private Nonprofit Art Association.

ERIC Educational Resources Information Center

Rodriguez, Edward J.

1978-01-01

The question of whether the selling of art by a private nonprofit art association violates the provisions of section 501(c)(3) of the Internal Revenue Code of 1954 is considered. Revenue rulings of 1971 and 1976 suggest that any sale of art may render the organization ineligible for tax exemption when private interests are benefited. (JMD)

Design of a real-time tax-data monitoring intelligent card system

NASA Astrophysics Data System (ADS)

Gu, Yajun; Bi, Guotang; Chen, Liwei; Wang, Zhiyuan

2009-07-01

To solve the current problem of low efficiency of domestic Oil Station's information management, Oil Station's realtime tax data monitoring system has been developed to automatically access tax data of Oil pumping machines, realizing Oil-pumping machines' real-time automatic data collection, displaying and saving. The monitoring system uses the noncontact intelligent card or network to directly collect data which can not be artificially modified and so seals the loopholes and improves the tax collection's automatic level. It can perform real-time collection and management of the Oil Station information, and find the problem promptly, achieves the automatic management for the entire process covering Oil sales accounting and reporting. It can also perform remote query to the Oil Station's operation data. This system has broad application future and economic value.

[The scale of border trade, tax-free import and tobacco smuggling to Norway].

PubMed

Lund, Karl Erik

2004-01-08

There are no studies of the relative significance in Norway of registered sales, tax-free import, border trade or smuggling of tobacco. The estimated registered sales of tobacco are based on data from the Norwegian customs and excise authorities. The border trade and tax-free import estimates were based on nation-wide, representative surveys of daily smokers aged 16-74 carried out by Statistics Norway for the years 1990-1993 and 1997-2001. There are no detailed data on the scale of smuggling other than confiscation statistics compiled by the customs and excise authorities. It is assumed that confiscations amount to about a tenth of the total amount smuggled into the country. The unregistered consumption of cigarettes and tobacco has been on the rise since the early 1990s; in the years 1997-2001 it accounted for about a quarter of total consumption. Broken down, the figures are as follows: 11% was purchased in Sweden, 5% in Denmark, 9% in other foreign countries; 1% was smuggled into the country. The rise in unregistered tobacco consumption is putting further pressure on the high Norwegian taxes on tobacco. But if taxes were cut, domestic demand would rise, and hence have little or even negative impact on revenue flowing to the government from the legal tobacco market and probably little impact on the levels of imported tobacco through tax-free arrangements or cross-border trade. Hence, although the price gap between Norway and neighbouring countries narrows, we must assume that the motivation to acquire tobacco will remain unaffected while Norwegians continue to travel to Sweden to stock up on inexpensive meat produce.

Economic and public health impact of 2007-2010 tobacco tax increases in Ukraine.

PubMed

Ross, Hana; Stoklosa, Michal; Krasovsky, Konstantin

2012-07-01

To evaluate the impact of the dynamic 2007-2010 tobacco tax policy in Ukraine on cigarette prices, cigarette consumption, tobacco tax revenue and the tobacco industry's price strategy. Using data on cigarette sales, cigarette prices, income and tobacco control policies, price elasticities of cigarette demand in Ukraine were estimated using two methods. Annual data were used to generate point price elasticity estimates, while monthly data were used in a two-step Engle-Granger procedure. The point price elasticity estimate is data sensitive and ranges from -0.11 to -0.62, centring around -0.32. The regression model estimates a long-run price elasticity of -0.28. Cigarette consumption fell by 13% in 2009 and 15% in 2010 while the tax revenue increased by US$700 million and by US$500 million in 2009 and 2010, respectively, compared to the previous year. Tax increases have changed the tobacco industry's price strategy from one of shielding consumers from the impact of smaller tax hikes in 2007-2008, to one of increasing industry net-of-tax prices, after recent, larger tax increases. The higher real tobacco excise taxes of 2009 and 2010 have significantly reduced tobacco consumption in Ukraine, resulting in encouraging public health and fiscal gains. It will be important for cigarette prices/taxes to keep pace with inflation and income growth for this impact to be sustained.

An Economic Analysis of the Effects of Dropouts and State Tax Revenues.

ERIC Educational Resources Information Center

Saterfiel, Thomas H.; Blackbourn, Richard

An analysis of the 1981 high school graduating class in Mississippi suggests that greater earnings for students and increased state revenues from income and sales taxes would result if the dropout rate could be reduced to the national average of 10 percent. Subtracting from the total first-grade enrollment (1969-70) both the number of 1981 private…

How state taxes and policies targeting soda consumption modify the association between school vending machines and student dietary behaviors: a cross-sectional analysis.

PubMed

Taber, Daniel R; Chriqui, Jamie F; Vuillaume, Renee; Chaloupka, Frank J

2014-01-01

Sodas are widely sold in vending machines and other school venues in the United States, particularly in high school. Research suggests that policy changes have reduced soda access, but the impact of reduced access on consumption is unclear. This study was designed to identify student, environmental, or policy characteristics that modify the associations between school vending machines and student dietary behaviors. Data on school vending machine access and student diet were obtained as part of the National Youth Physical Activity and Nutrition Study (NYPANS) and linked to state-level data on soda taxes, restaurant taxes, and state laws governing the sale of soda in schools. Regression models were used to: 1) estimate associations between vending machine access and soda consumption, fast food consumption, and lunch source, and 2) determine if associations were modified by state soda taxes, restaurant taxes, laws banning in-school soda sales, or student characteristics (race/ethnicity, sex, home food access, weight loss behaviors.). Contrary to the hypothesis, students tended to consume 0.53 fewer servings of soda/week (95% CI: -1.17, 0.11) and consume fast food on 0.24 fewer days/week (95% CI: -0.44, -0.05) if they had in-school access to vending machines. They were also less likely to consume soda daily (23.9% vs. 27.9%, average difference  =  -4.02, 95% CI: -7.28, -0.76). However, these inverse associations were observed primarily among states with lower soda and restaurant tax rates (relative to general food tax rates) and states that did not ban in-school soda sales. Associations did not vary by any student characteristics except for weight loss behaviors. Isolated changes to the school food environment may have unintended consequences unless policymakers incorporate other initiatives designed to discourage overall soda consumption.

How State Taxes and Policies Targeting Soda Consumption Modify the Association between School Vending Machines and Student Dietary Behaviors: A Cross-Sectional Analysis

PubMed Central

Taber, Daniel R.; Chriqui, Jamie F.; Vuillaume, Renee; Chaloupka, Frank J.

2014-01-01

Background Sodas are widely sold in vending machines and other school venues in the United States, particularly in high school. Research suggests that policy changes have reduced soda access, but the impact of reduced access on consumption is unclear. This study was designed to identify student, environmental, or policy characteristics that modify the associations between school vending machines and student dietary behaviors. Methods Data on school vending machine access and student diet were obtained as part of the National Youth Physical Activity and Nutrition Study (NYPANS) and linked to state-level data on soda taxes, restaurant taxes, and state laws governing the sale of soda in schools. Regression models were used to: 1) estimate associations between vending machine access and soda consumption, fast food consumption, and lunch source, and 2) determine if associations were modified by state soda taxes, restaurant taxes, laws banning in-school soda sales, or student characteristics (race/ethnicity, sex, home food access, weight loss behaviors.) Results Contrary to the hypothesis, students tended to consume 0.53 fewer servings of soda/week (95% CI: -1.17, 0.11) and consume fast food on 0.24 fewer days/week (95% CI: -0.44, -0.05) if they had in-school access to vending machines. They were also less likely to consume soda daily (23.9% vs. 27.9%, average difference = -4.02, 95% CI: -7.28, -0.76). However, these inverse associations were observed primarily among states with lower soda and restaurant tax rates (relative to general food tax rates) and states that did not ban in-school soda sales. Associations did not vary by any student characteristics except for weight loss behaviors. Conclusion Isolated changes to the school food environment may have unintended consequences unless policymakers incorporate other initiatives designed to discourage overall soda consumption. PMID:25083906

Does smoke cross the border? Cigarette tax avoidance in France.

PubMed

Ben Lakhdar, Christian; Vaillant, Nicolas Gérard; Wolff, François-Charles

2016-12-01

This paper examines the impact on cigarette sales of the successive increases in cigarette prices in France from 2002 to 2004. Since the price differential between France and neighboring countries increased over the period in question, cross-border purchases became more financially attractive for smokers living near borders. Results from difference-in-differences estimates indicate that the decrease in cigarette sales observed in French border departments was around 20 % higher from 2004 to 2007 compared to non-border departments. The loss of fiscal revenue due to cross-border shopping since the tax increase amounts to 2 billion euros over the period 2002-2007. Our findings highlight the need for improved coordination of policies aimed at reducing tobacco consumption across European Union countries.

Taxing sugar-sweetened beverages: impact on overweight and obesity in Germany.

PubMed

Schwendicke, Falk; Stolpe, Michael

2017-01-17

Consumption of sugar-sweetened beverages (SSBs) increases the risk of overweight and obesity. Taxing SSBs could decrease daily energy consumption and body weight. This model-based study evaluated the impact of a 20% SSB-sales tax on overweight and obesity in the context of Germany. The population aged 15-79 years was modelled. Taxation was assumed to affect energy consumption via demand elasticities, which affected weight and BMI. Model-based analysis was performed to estimate the tax impact on BMI in different age, gender and income groups. Implementing a 20% SSB tax reduced energy consumption mainly in younger age groups, males, and those with low income. Taxation decreased the mean BMI in younger groups, with the largest decrease in those aged 20-29 years, while effects in groups 60 years or above were minimal. In absolute terms, taxation was estimated to avoid 1,028,000 (-3% relative reduction) overweight individuals and 479,000 obese individuals (-4%). Overweight decreased the most in males aged 20-29 years (408,000 fewer cases /-22%), the same applied for obesity (204,000/-22%). An SSB tax could have significant impact on overweight and obesity, which could translate into substantial reductions of morbidity and mortality.

Economic interventions to discourage the illegal sale of cigarettes to minors in New York State.

PubMed

Cummings, K M; Pechacek, T; Sciandra, E

1992-12-01

In New York State it is illegal to sell tobacco products to persons under the age of 18 years. In most communities, compliance with this law is poor. This study provides estimates of teenage cigarette smoking and the illegal sale of cigarettes to minors in 1990 in each of New York's 57 counties and in New York City. Results show that in New York State, approximately 135,700 teens between the ages of 12 and 17 years are regular cigarette smokers. Data available on the cigarette consumption and purchasing habits of teenage smokers reveal that nearly 21.9 million packs of cigarettes were sold illegally to minors in 1991 in New York State. This finding underscores the fact that cigarette sales to underage youth in New York is big business, representing $39.5 million in sales annually. Government officials should consider levying an illegal drug profit tax on the cigarette industry to recover the millions in profits derived annually from the illegal sale of cigarettes to children.

The road maintenance funding models in Indonesia use earmarked tax

NASA Astrophysics Data System (ADS)

Gultom, Tiopan Henry M.; Tamin, Ofyar Z.; Sjafruddin, Ade; Pradono

2017-11-01

One of the solutions to get a sustainable road maintenance fund is to separate road sector revenue from other accounts, afterward, form a specific account for road maintenance. In 2001, Antameng and the Ministry of Public Works proposed a road fund model in Indonesia. Sources of the road funds proposal was a tariff formed on the nominal total tax. The policy of road funds was proposed to finance the road network maintenance of districts and provincials. This research aims to create a policy model of road maintenance funds in Indonesia using an earmarked tax mechanism. The research method is qualitative research, with data collection techniques are triangulation. Interview methods conducted were semi-structured. Strength, Weakness, Opportunities, and Threat from every part of the models were showen on the survey format. Respondents were representative of executives who involved directly against the financing of road maintenance. Validation model conducted by a discussion panel, it was called the Focus Group Discussion (FGD). The FGD involved all selected respondents. Road maintenance financing model that most appropriately applied in Indonesia was a model of revenue source use an earmarked PBBKB, PKB and PPnBM. Revenue collection mechanism was added tariff of registered vehicle tax (PKB), Vehicle Fuel Tax (PBBKB) and the luxury vehicle sales tax (PPnBM). The funds are managed at the provincial level by a public service agency.

Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion

PubMed Central

Kirchler, Erich; Wahl, Ingrid

2010-01-01

Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance. PMID:20502612

Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion.

PubMed

Kirchler, Erich; Wahl, Ingrid

2010-06-01

Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance.

Tobacco product prices before and after a statewide tobacco tax increase.

PubMed

Brock, Betsy; Choi, Kelvin; Boyle, Raymond G; Moilanen, Molly; Schillo, Barbara A

2016-03-01

In 2013, the State of Minnesota Legislature passed a tobacco tax increase that increased the combined cigarette excise and sales tax by US$1.75 (from US$1.60 to US$3.35) and increased the tax on non-cigarette tobacco products from 70% to 95% of the wholesale price. The current study explores the change in tobacco prices in retail locations and whether the tax increase was fully passed to consumers. An observational study of tobacco retail prices was performed in a sample of 61 convenience stores in Minnesota, North Dakota, South Dakota and Wisconsin. Six rounds of data were collected between May 2013 and January 2014. In each round, purchases were made at the same stores for the same four tobacco products (Camel Blue cigarettes, Marlboro Gold cigarettes, Grizzly Wintergreen moist smokeless tobacco and Copenhagen Wintergreen moist smokeless tobacco). For all studied tobacco products, prices in Minnesota increased significantly after the tax increase (Round 1-Round 6). After controlling for price changes in neighbouring states, the average price difference in Minnesota for the two cigarette brands increased by US$1.89 and US$1.81, which are both more than the US$1.75 tax increase. For moist smokeless, the average price difference increased by US$0.90 and US$0.94. Significant price changes were not observed in the comparison states. After the introduction of the minimum moist smokeless tax, a significantly higher proportion of Minnesota stores offered price promotions on smokeless tobacco. A large tobacco tax resulted in an average retail cigarette price exceeding the tax, suggesting the industry over-shifted the cigarette tax increase to consumers in Minnesota. The findings support the known public health benefit of tobacco tax increases while highlighting the need for additional information about how, or if, tobacco companies use price promotions to blunt the impact of tax increases. Published by the BMJ Publishing Group Limited. For permission to use (where not

26 CFR 48.4221-6 - Tax-free sales of articles to nonprofit educational organizations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... in section 501(c)(3) which is exempt from income tax under section 501(a), provided the primary function of such school is the presentation of formal instruction and provided such school normally...

26 CFR 48.4221-6 - Tax-free sales of articles to nonprofit educational organizations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... in section 501(c)(3) which is exempt from income tax under section 501(a), provided the primary function of such school is the presentation of formal instruction and provided such school normally...

26 CFR 48.4221-6 - Tax-free sales of articles to nonprofit educational organizations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... in section 501(c)(3) which is exempt from income tax under section 501(a), provided the primary function of such school is the presentation of formal instruction and provided such school normally...

26 CFR 48.4221-6 - Tax-free sales of articles to nonprofit educational organizations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... in section 501(c)(3) which is exempt from income tax under section 501(a), provided the primary function of such school is the presentation of formal instruction and provided such school normally...

26 CFR 48.4041-17 - Tax-free retail sales to certain nonprofit educational organizations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... described in section 170(b)(1)(A)(ii), that is exempt from income tax under section 501(a), whose primary function is the presentation of formal instruction and which normally maintains a regular faculty and...

26 CFR 48.4041-17 - Tax-free retail sales to certain nonprofit educational organizations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... described in section 170(b)(1)(A)(ii), that is exempt from income tax under section 501(a), whose primary function is the presentation of formal instruction and which normally maintains a regular faculty and...

26 CFR 48.4041-17 - Tax-free retail sales to certain nonprofit educational organizations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... described in section 170(b)(1)(A)(ii), that is exempt from income tax under section 501(a), whose primary function is the presentation of formal instruction and which normally maintains a regular faculty and...

26 CFR 48.4041-17 - Tax-free retail sales to certain nonprofit educational organizations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... described in section 170(b)(1)(A)(ii), that is exempt from income tax under section 501(a), whose primary function is the presentation of formal instruction and which normally maintains a regular faculty and...

Simulating the potential effects of plug-in hybrid electric vehicles on the energy budget and tax revenues for Onondaga County, New York

NASA Astrophysics Data System (ADS)

Balogh, Stephen B.

My objectives were to predict the energetic effects of a large increase in plug-in hybrid electric vehicles (PHEV) and their implications on fuel tax collections in Onondaga County. I examined two alternative taxation policies. To do so, I built a model of county energy consumption based on prorated state-level energy consumption data and census data. I used two scenarios to estimate energy consumption trends over the next 30 years and the effects of PHEV on energy use and fuel tax revenues. I found that PHEV can reduce county gasoline consumption, but they would curtail fuel tax revenues and increase residential electricity demand. A one-cent per VMT tax on PHEV users provides insufficient revenue to replace reduced fuel tax collection. A sales tax on electricity consumption generates sufficient replacement revenue at low PHEV market shares. However, at higher shares, the tax on electricity use would exceed the current county tax rate. Keywords: electricity, energy, gasoline, New York State, Onondaga County, plug-in hybrid electric vehicles, transportation model, tax policy

Estimating sales and sales market share from sales rank data for consumer appliances

NASA Astrophysics Data System (ADS)

Touzani, Samir; Van Buskirk, Robert

2016-06-01

Our motivation in this work is to find an adequate probability distribution to fit sales volumes of different appliances. This distribution allows for the translation of sales rank into sales volume. This paper shows that the log-normal distribution and specifically the truncated version are well suited for this purpose. We demonstrate that using sales proxies derived from a calibrated truncated log-normal distribution function can be used to produce realistic estimates of market average product prices, and product attributes. We show that the market averages calculated with the sales proxies derived from the calibrated, truncated log-normal distribution provide better market average estimates than sales proxies estimated with simpler distribution functions.

The economic impact of a smoke-free bylaw on restaurant and bar sales in Ottawa, Canada.

PubMed

Luk, Rita; Ferrence, Roberta; Gmel, Gerhard

2006-05-01

On 1 August 2001, the City of Ottawa (Canada's Capital) implemented a smoke-free bylaw that completely prohibited smoking in work-places and public places, including restaurants and bars, with no exemption for separately ventilated smoking rooms. This paper evaluates the effects of this bylaw on restaurant and bar sales. DATA AND MEASURES: We used retail sales tax data from March 1998 to June 2002 to construct two outcome measures: the ratio of licensed restaurant and bar sales to total retail sales and the ratio of unlicensed restaurant sales to total retail sales. Restaurant and bar sales were subtracted from total retail sales in the denominator of these measures. We employed an interrupted time-series design. Autoregressive integrated moving average (ARIMA) intervention analysis was used to test for three possible impacts that the bylaw might have on the sales of restaurants and bars. We repeated the analysis using regression with autoregressive moving average (ARMA) errors method to triangulate our results. Outcome measures showed declining trends at baseline before the bylaw went into effect. Results from ARIMA intervention and regression analyses did not support the hypotheses that the smoke-free bylaw had an impact that resulted in (1) abrupt permanent, (2) gradual permanent or (3) abrupt temporary changes in restaurant and bar sales. While a large body of research has found no significant adverse impact of smoke-free legislation on restaurant and bar sales in the United States, Australia and elsewhere, our study confirms these results in a northern region with a bilingual population, which has important implications for impending policy in Europe and other areas.

Use of tobacco tax stamps to prevent and reduce illicit tobacco trade--United States, 2014.

PubMed

Chriqui, Jamie; DeLong, Hillary; Gourdet, Camille; Chaloupka, Frank; Edwards, Sarah Matthes; Xu, Xin; Promoff, Gabbi

2015-05-29

Tobacco use is the leading cause of preventable disease and death in the United States. Increasing the unit price on tobacco products is the most effective tobacco prevention and control measure. Illicit tobacco trade (illicit trade) undermines high tobacco prices by providing tobacco users with cheaper-priced alternatives. In the United States, illicit trade primarily occurs when cigarettes are bought from states, jurisdictions, and federal reservation land with lower or no excise taxes, and sold in jurisdictions with higher taxes. Applying tax stamps to tobacco products, which provides documentation that taxes have been paid, is an important tool to combat illicit trade. Comprehensive tax stamping policy, which includes using digital, encrypted ("high-tech") stamps, applying stamps to all tobacco products, and working with tribes on stamping agreements, can further prevent and reduce illicit trade. This report describes state laws governing tax stamps on cigarettes, little cigars (cigarette-sized cigars), roll-your-own tobacco (RYOT), and tribal tobacco sales across the United States as of January 1, 2014, and assesses the extent of comprehensive tobacco tax stamping in the United States. Forty-four states (including the District of Columbia [DC]) applied traditional paper ("low-tech") tax stamps to cigarettes, whereas four authorized more effective high-tech stamps. Six states explicitly required stamps on other tobacco products (i.e., tobacco products other than cigarettes), and in approximately one third of states with tribal lands, tribes required tax stamping to address illicit purchases by nonmembers. No U.S. state had a comprehensive approach to tobacco tax stamping. Enhancing tobacco tax stamping across the country might further prevent and reduce illicit trade in the United States.

Excise tax differences at Oklahoma smoke shops: an opportunity for inter-tribal coordination.

PubMed

Laux, Fritz L; Chaloupka, Frank J; Beebe, Laura A

2015-01-01

Oklahoma's tribal tobacco shops are distributed throughout the state, including in urban areas. During the time frame of this study, state excise tax rates for cigarettes varied by tribe and region, and took five distinct levels, ranging from 5.75 cents to $1.03 per pack. To describe the pricing behavior of these smoke shops in a way that could support potential increases in the tribal taxation of cigarettes within the state. Two waves (2010 and 2011) of site visits were conducted, covering nearly all tribal smoke shops in the northeastern quarter of the state, an area containing the city of Tulsa and 60% of all tribal outlets. Researchers recorded representative prices and verified the tax rate paid (via tax stamp) for each shop. Data were analyzed in 2013. Lower-taxed tribal cigarettes tended to be priced at discounts that were even greater than the differential in tax rates. For example, across waves, the average pack of Marlboros from a shop with a 5.75-cent tax stamp sold for 52 cents less than the same pack from a 25.75-cent shop and 60 cents less than from a 51.5-cent shop. The minimal inter-tribal price response to the discontinuation of large quantities of contraband cigarette sales suggests that inter-tribal price competition in the Tulsa area is not as intense as expected. Ample scope exists for either unilateral or coordinated cross-tribal tax and price increases that will increase tribal cigarette tax revenue collections and improve public health. Copyright © 2015 American Journal of Preventive Medicine. Published by Elsevier Inc. All rights reserved.

26 CFR 31.3402(t)-4 - Certain payments excepted from withholding.

Code of Federal Regulations, 2012 CFR

2012-04-01

... contemplated in the agreement. (n) Sales tax, excise tax, value-added tax, and other taxes. For purposes of this section, section 3402(t) withholding applies to any payment of sales tax, excise tax, value-added.... Notwithstanding the foregoing, the payment of sales tax, excise tax, value-added tax, or other tax may be excluded...

2 CFR 200.470 - Taxes (including Value Added Tax).

Code of Federal Regulations, 2014 CFR

2014-01-01

... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Taxes (including Value Added Tax). 200.470... Cost § 200.470 Taxes (including Value Added Tax). (a) For states, local governments and Indian tribes... Federal government for the taxes, interest, and penalties. (c) Value Added Tax (VAT) Foreign taxes charged...

Integrating ICT Skills and Tax Software in Tax Education: A Survey of Malaysian Tax Practitioners' Perspectives

ERIC Educational Resources Information Center

Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

2010-01-01

Purpose: This study aims to examine the ICT skills needed by a fresh accounting graduate when first joining a tax firm; to find out usage of electronic tax (e-tax) applications in tax practice; to assess the rating of senior tax practitioners on fresh graduates' ICT and e-tax applications skills; and to solicit tax practitioners' opinion regarding…

Sales Education Efficacy: Examining the Relationship between Sales Education and Sales Success

ERIC Educational Resources Information Center

Bolander, William; Bonney, Leff; Satornino, Cinthia

2014-01-01

Sales education is on the rise and for good reason. Statistics say that sales jobs will continue to grow at a rapid rate over the next few years. Many universities are preparing their students to start their careers in the professional selling function through the inclusion of sales education in their business curriculum. Yet little research…

Are lower income smokers more price sensitive?: the evidence from Korean cigarette tax increases.

PubMed

Choi, Seng Eun

2016-03-01

The cigarette excise taxes and the price of a typical pack of cigarettes in Korea have not increased since 2005, and effective tax rate as a fraction of price and real price of cigarettes have both been falling. As smoking prevalence is higher among lower income people than among higher income people in Korea, the regressivity of cigarette excise taxes is often cited as a barrier to tobacco tax and price policy. While studies in several other high-income countries have shown that higher income individuals are less price sensitive, few studies have examined the differential impact of cigarette tax increases by income group in Korea. Most of the Korean literature has estimated the demand for cigarettes using time-series aggregate sales data or household level survey data, which record household cigarette expenditures rather than individual cigarette consumption. Studies using survey data often lack time-series variation and estimate cigarette demand using household expenditure data, while studies using time-series aggregate sales data lack cross-sectional variation. I examine differences in the effects of cigarette price on the cigarette consumption of various income groups using individual-level cigarette consumption records from the Korea National Health and Nutrition Examination Survey (KHNNES). I also analyse the implications of cigarette taxes and price increases on the relative tax burdens of different income groups. I use pooled data from the KNHNES for the 1998-2011 period to estimate the price elasticity of cigarette consumption of four income groups. Treating cigarette consumption as a latent variable, I employ an econometric procedure that corrects for non-random sample selection, or the fact that some non-smokers might have smoked at a low enough price, and estimate the price elasticity of cigarette consumption by income group. The estimated price elasticities include the responsiveness of potential smokers as well as current smokers. Lower income Korean

Considering the health care entity C corporation conversion to tax pass-through entity status.

PubMed

Reilly, Robert F

2012-01-01

The double taxation of C corporation income from operations and from the ultimate sale of its assets makes the C corporation an inefficient tax status for many health care entities. At the time of this writing, the changes in the federal tax law that are scheduled to take effect in 2013 will increase this level of double-taxation inefficiency. The owners of a C corporation practice can avoid the C corporation status tax inefficiency by converting the practice to either (1) S corporation status or (2) LLC status. The conversion of the health care C corporation to an S corporation may be accomplished without a current tax cost. However, the conversion of a health care C corporation to an LLC status can result in a current tax at both the corporation level and the shareholder level. Nonetheless, the current conversion tax cost may be less than the future tax cost (1) of operating the practice as a C corporation and incurring double taxation at what may be higher tax rates or (2) of incurring the higher tax cost (or reduced price) on the ultimate disposition of the practice assets and the attendant double taxation of the appreciation in the value of the practice assets. Since individual income tax rates on qualifying dividends from C corporations and on capital gains are currently at very low rates, this may be a good time for C corporation practice owners to consider the costs and benefits of a conversion to either S corporation status or LLC status. The practice owners should consult with their accounting, legal, and valuation advisors in order to consider all of the costs and benefits of a possible corporate tax status conversion. An estimation of both the costs and benefits of the corporate tax status conversion depends on the concluded fair market values of the medical practice, dental practice, or other health care entity assets. And, that practice asset appraisal should encompass all of the practice assets, both tangible assets and intangible assets.

Effects of alcohol taxes on alcohol-related mortality in Florida: time-series analyses from 1969 to 2004.

PubMed

Maldonado-Molina, Mildred M; Wagenaar, Alexander C

2010-11-01

Over a hundred studies have established the effects of beverage alcohol taxes and prices on sales and drinking behaviors. Yet, relatively few studies have examined effects of alcohol taxes on alcohol-related mortality. We evaluated effects of multiple changes in alcohol tax rates in the state of Florida from 1969 to 2004 on disease (not injury) mortality. A time-series quasi-experimental research design was used, including non-alcohol deaths within Florida and other states' rates of alcohol-related mortality for comparison. A total of 432 monthly observations of mortality in Florida were examined over the 36-year period. Analyses included ARIMA, fixed-effects, and random-effects models, including a noise model, tax independent variables, and structural covariates. We found significant reductions in mortality related to chronic heavy alcohol consumption following legislatively induced increases in alcohol taxes in Florida. The frequency of deaths (t = -2.73, p = 0.007) and the rate per population (t = -2.06, p = 0.04) declined significantly. The elasticity effect estimate is -0.22 (t = -1.88, p = 0.06), indicating a 10% increase in tax is associated with a 2.2% decline in deaths. Increased alcohol taxes are associated with significant and sizable reductions in alcohol-attributable mortality in Florida. Results indicate that 600 to 800 lives per year could be saved if real tax rates were returned to 1983 levels (when the last tax increase occurred). Findings highlight the role of tax policy as an effective means for reducing deaths associated with chronic heavy alcohol use. Copyright © 2010 by the Research Society on Alcoholism.

Effects of alcohol taxes on alcohol-related mortality in Florida: Time-series analyses from 1969–2004

PubMed Central

Maldonado-Molina, Mildred M.; Wagenaar, Alexander C.

2010-01-01

Background Over a hundred studies have established the effects of beverage alcohol taxes and prices on sales and drinking behaviors. Yet, relatively few studies have examined effects of alcohol taxes on alcohol-related mortality. We evaluated effects of multiple changes in alcohol tax rates in the State of Florida from 1969–2004 on disease (not injury) mortality. Methods A time-series quasi-experimental research design was used, including non-alcohol deaths within Florida and other states’ rates of alcohol-related mortality for comparison. A total of 432 monthly observations of mortality in Florida were examined over the 36-year period. Analyses included ARIMA, fixed-effects, and random effects models, including a noise model, tax independent variables, and structural covariates. Results We found significant reductions in mortality related to chronic heavy alcohol consumption following legislatively induced increases in alcohol taxes in Florida. The frequency of deaths (t=−2.73, p=.007) and the rate per population (t=−2.06, p=.04) declined significantly. The elasticity effect estimate is −0.22 (t=−1.88, p=.06), indicating a 10% increase in tax is associated with a 2.2% decline in deaths. Conclusions Increased alcohol taxes are associated with significant and sizable reductions in alcohol-attributable mortality in Florida. Results indicate that 600–800 lives per year could be saved if real tax rates were returned to 1983 levels (when the last tax increase occurred). Findings highlight the role of tax policy as an effective means for reducing deaths associated with chronic heavy alcohol use. PMID:20659073

Tax Avoidance and Evasion: Cigarette Purchases From Indian Reservations Among US Adult Smokers, 2010-2011

PubMed Central

Xu, Xin; Tynan, Michael A.; Gerzoff, Robert B.; Caraballo, Ralph S.; Promoff, Gabbi R.

2017-01-01

Excise taxes are the primary public health strategy used to increase the price of cigarettes in the United States. Rather than quitting or reducing consumption of cigarettes, some price-sensitive smokers may avoid state and local excise taxes by purchasing cigarettes from Indian reservations. The objectives of this study were to (1) provide the most recent state-specific prevalence of purchases made on Indian reservations by non–American Indians/Alaska Natives (non-AI/ANs) and (2) assess the impact of these purchases on state tax revenues. We used data from a large national and state-representative survey, the 2010-2011 Tobacco Use Supplement to the Current Population Survey, which collects self-reported measures on cigarette use and purchases. Nationwide, 3.8% of non-AI/AN smokers reported purchasing cigarettes from Indian reservations. However, in Arizona, Nevada, New Mexico, New York, Oklahoma, and Washington State, about 15% to 30% of smokers reported making such purchases, resulting in annual tax revenue losses ranging from $3.5 million (Washington State) to $292 million (New York) during 2010-2011. Strategies to reduce the sale of non- or lower-taxed cigarettes to non-AI/ANs on Indian reservations have the potential to decrease smoking prevalence and recoup lost revenue from purchases made on reservations. PMID:28395142

Tax Avoidance and Evasion: Cigarette Purchases From Indian Reservations Among US Adult Smokers, 2010-2011.

PubMed

Wang, Xu; Xu, Xin; Tynan, Michael A; Gerzoff, Robert B; Caraballo, Ralph S; Promoff, Gabbi R

Excise taxes are the primary public health strategy used to increase the price of cigarettes in the United States. Rather than quitting or reducing consumption of cigarettes, some price-sensitive smokers may avoid state and local excise taxes by purchasing cigarettes from Indian reservations. The objectives of this study were to (1) provide the most recent state-specific prevalence of purchases made on Indian reservations by non-American Indians/Alaska Natives (non-AI/ANs) and (2) assess the impact of these purchases on state tax revenues. We used data from a large national and state-representative survey, the 2010-2011 Tobacco Use Supplement to the Current Population Survey, which collects self-reported measures on cigarette use and purchases. Nationwide, 3.8% of non-AI/AN smokers reported purchasing cigarettes from Indian reservations. However, in Arizona, Nevada, New Mexico, New York, Oklahoma, and Washington State, about 15% to 30% of smokers reported making such purchases, resulting in annual tax revenue losses ranging from $3.5 million (Washington State) to $292 million (New York) during 2010-2011. Strategies to reduce the sale of non- or lower-taxed cigarettes to non-AI/ANs on Indian reservations have the potential to decrease smoking prevalence and recoup lost revenue from purchases made on reservations.

New tax law hobbles tax-exempt hospitals.

PubMed

Goldblatt, S J

1982-03-01

The Economic Recovery Tax Act of 1981 left tax-exempt hospitals at a significant disadvantage in the competition for capital. Although the new law's accelerated depreciation schedules and liberalized investment tax credits contain some marginal benefits for tax-exempt hospitals, these benefits are probably more than offset by the impact of the law on charitable giving.

Taxing sulfur dioxide emission allowances

DOE Office of Scientific and Technical Information (OSTI.GOV)

Nelson, G.L.

1993-09-15

The acid rain control program authorized by Title IV of the Clean Air Act Amendments of 1990 (CAAA) was designed to reduce the adverse effects of acid rain by limiting emissions of sulfur dioxide (SO[sub 2]) into the atmosphere. The program is a complex scheme involving the issuance, consumption, holding, and trading of emission allowances for SO[sub 2]. Not surprisingly, electric utilities will face federal income tax issues in connection with the program. Under the emission allowance program, the U.S. Environmental Protection Agency (EPA) will issue emission allowance to owners or operators of certain utility power plants at no costmore » to the recipients. An emission allowance is an authorization to emit one ton of SO[sub 2] during or after the calendar year for which it is issued. If a utility power plant subject to the program emits SO[sub 2] in excess of its allowances, the owner or operator will be subject to a penalty of $2,000 a ton, and must offset the excess emissions with allowances in the subsequent year. Allowances may be bought and sold. Phase I of the program begins January 1, 1995, and will apply to 110 utility generating units. Phase II takes effect January 1, 2000, and will include most electric utility generating units. EPA will withhold a specified number of allowances for direct sale and auction. The resulting proceeds will be paid to the utilities from which the allowances were withheld. The Internal Revenue Service (IRS) has provided somewhat limited guidance on several tax issues raised by the program. Significant tax issues and the positions articulated by the IRS (if any) are discussed in this article.« less

Excise Tax Avoidance: The Case of State Cigarette Taxes

PubMed Central

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-01-01

We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower-tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20 percent smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. PMID:24140760

Excise tax avoidance: the case of state cigarette taxes.

PubMed

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-12-01

We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20% smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. Copyright © 2013 Elsevier B.V. All rights reserved.

How online sales and promotion of snus contravenes current European Union legislation.

PubMed

Peeters, Silvy; Gilmore, Anna B

2013-07-01

The European Union (EU) Tobacco Products Directive that bans sales of snus (a form of oral tobacco) in EU countries other than Sweden is currently under review. Major tobacco companies favour the ban being overturned. This study aims to explore compliance with the current ban on snus sales and examines the conduct of online snus vendors, including their compliance with two other EU Directives on excise and tobacco advertising and Swedish legislation banning sales of snus outside Sweden. To determine who is currently distributing snus via the internet in the EU, searches were carried out in Google, followed by searches in the WHOIS and Amadeus databases. Five online test purchases of snus were made in each of 10 EU Member States using a standardised protocol. Feedback from the test purchases and further analysis of the websites accessed for test purchases were used to critically examine snus retailers' conduct. The majority of online vendors operate from Sweden and target non-Swedish EU citizens. Test purchases were successfully made in all 10 EU Member States; of 43 orders placed, only two failed. Age verification relied only on self-report. The majority of sales applied Swedish taxes, contrary to EU requirements. Copious sales promotion activities, many price based, are incorporated in these websites contravening the EU regulation, and three test purchases were delivered with gifts. Snus is currently being sold on the single market via the internet in contravention of Swedish legislation and three EU Directives. The apparent willingness of the tobacco industry to contravene EU and Swedish legislation and profit from unlawful sales raises questions about their status as stakeholders in consultations on future policy developments. The findings highlight how national and regional tobacco control legislation can be undermined in an increasingly globalised world.

Marketing/Sales Students' Understanding of What Counts as Sales

ERIC Educational Resources Information Center

Hoshower, Leon; Gupta, Ashok K.

2009-01-01

Improper sales revenue recognition is the single largest issue contributing to financial restatements. Understanding and applying the rules of sales revenue recognition is not just an accounting problem; it is a marketing problem, too. Thus, it is important that the sales force has a basic understanding of the rules of sales recognition and be…

17 CFR 256.408 - Taxes other than income taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Taxes other than income taxes... UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.408 Taxes other than income taxes. (a) This account shall include the amount of state unemployment insurance, franchise taxes, federal...

26 CFR 301.9100-11T - Election by a qualified bank holding corporation to pay in installments the tax attributable to...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Election by a qualified bank holding corporation to pay in installments the tax attributable to sales under the Bank Holding Company Act. 301.9100-11T Section 301.9100-11T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY...

The $5 Man: The Underground Economic Response to a Large Cigarette Tax Increase in New York City

PubMed Central

Shelley, Donna; Cantrell, M. Jennifer; Moon-Howard, Joyce; Ramjohn, Destiny Q.; VanDevanter, Nancy

2007-01-01

Objectives. We examined the mechanisms by which living in a disadvantaged minority community influences smoking and illegal cigarette sale and purchasing behaviors after a large cigarette tax increase. Methods. Data were collected from 14 focus groups (n=104) that were conducted during the spring of 2003 among Blacks aged 18 years and older living in New York City. Results. A large tax increase led to what focus group participants described as a pervasive illegal cigarette market in a low-income minority community. Perceived pro-smoking community norms, a stressful social and economic environment, and the availability of illegal cigarettes worked together to reinforce smoking and undermine cessation. Conclusions. Although interest in quitting was high, bootleggers created an environment in which reduced-price cigarettes were easier to access than cessation services. This activity continues to undermine the public health goals of the tax increase. PMID:17600270

Tax Tips for Forest Landowners for the 1999 Tax Year

Treesearch

Larry M. Bishop

1999-01-01

Larry Bishop of the USDA Forest Service Southern Region comes through again with conciseinformation to help forest landowners prepare their taxes. Tax Tips for Forest Landowners for the 1999 Tax Year covers basis and tax records; passive loss rules; reforestation tax credit and amortization; capital gains and self-employment taxes; cost-share payments; conservation...

26 CFR 1.1042-1T - Questions and answers relating to the sales of stock to employee stock ownership plans or certain...

Code of Federal Regulations, 2010 CFR

2010-04-01

... stock to employee stock ownership plans or certain cooperatives (temporary). 1.1042-1T Section 1.1042-1T...) INCOME TAXES Common Nontaxable Exchanges § 1.1042-1T Questions and answers relating to the sales of stock to employee stock ownership plans or certain cooperatives (temporary). Q-1: What does section 1042...

26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Taxes on prohibited tax shelter transactions... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In general...

26 CFR 48.4063-2 - Tax-free sales of parts or accessories sold for resale on or in connection with the first retail...

Code of Federal Regulations, 2010 CFR

2010-04-01

... resale on or in connection with the first retail sale of a light-duty truck. 48.4063-2 Section 48.4063-2... or in connection with the first retail sale of a light-duty truck. (a) In general. Under section 4063... resold by the purchaser on or in connection with the first retail sale of a light-duty truck as defined...

26 CFR 48.4063-2 - Tax-free sales of parts or accessories sold for resale on or in connection with the first retail...

Code of Federal Regulations, 2011 CFR

2011-04-01

... resale on or in connection with the first retail sale of a light-duty truck. 48.4063-2 Section 48.4063-2... or in connection with the first retail sale of a light-duty truck. (a) In general. Under section 4063... resold by the purchaser on or in connection with the first retail sale of a light-duty truck as defined...

26 CFR 48.4063-2 - Tax-free sales of parts or accessories sold for resale on or in connection with the first retail...

Code of Federal Regulations, 2012 CFR

2012-04-01

... resale on or in connection with the first retail sale of a light-duty truck. 48.4063-2 Section 48.4063-2... or in connection with the first retail sale of a light-duty truck. (a) In general. Under section 4063... resold by the purchaser on or in connection with the first retail sale of a light-duty truck as defined...

26 CFR 48.4063-2 - Tax-free sales of parts or accessories sold for resale on or in connection with the first retail...

Code of Federal Regulations, 2013 CFR

2013-04-01

... resale on or in connection with the first retail sale of a light-duty truck. 48.4063-2 Section 48.4063-2... or in connection with the first retail sale of a light-duty truck. (a) In general. Under section 4063... resold by the purchaser on or in connection with the first retail sale of a light-duty truck as defined...

The Tax Base And The Tax Bill. Tax Implications of Development: A Workbook.

ERIC Educational Resources Information Center

Brighton, Deb; Northup, Jim

The property tax base in Vermont's towns are overburdened as property taxes are usually the only funding method available to finance schools, police departments, highway work, recreation programs, and government in general. Attempting to offer their citizens a balanced program of services without exorbitant taxes, local officials are striving to…

Sales skills for health-care professionals: the emotional side of sales.

PubMed

Nigon, D L

2001-01-01

Health-care sales continues to be an area of opportunity for many laboratory professionals. For those who possess the necessary skills and the desire to enthusiastically embrace the unique challenges of a sales career, a new CLMA publication by CLMR contributor Donna L. Nigon, MT(ASCP), titled Sales Skills for Health-Care Professionals, will provide the knowledge of sales structure and techniques needed to succeed. This Sales Skills excerpt, "The Emotional Side of Sales," describes many of the emotional aspects of sales and selling, including how to handle the transition from a technical or medical role to that of sales representative, relationship building, maintaining personal and professional support systems, dealing with rejection, avoiding burnout, time management, and customer concerns. For more information about this book, please see the order form that accompanies this excerpt, or visit www.clma.org.

What do Americans think about federal tax options to support public transit, highways, and local streets and roads? results from year 3 of a national survey [research brief].

DOT National Transportation Integrated Search

2012-06-01

This research brief summarizes the results of Year 3 of a national random-digit-dial survey that explored public support for raising federal transportation revenues through gas, mileage, and sales taxes. This years survey added a special focus on ...

Do increases in cigarette prices lead to increases in sales of cigarettes with high tar and nicotine yields?

PubMed

Farrelly, Matthew C; Loomis, Brett R; Mann, Nathan H

2007-10-01

We used scanner data on cigarette prices and sales collected from supermarkets across the United States from 1994 to 2004 to test the hypothesis that cigarette prices are positively correlated with sales of cigarettes with higher tar and nicotine content. During this period the average inflation-adjusted price for menthol cigarettes increased 55.8%. Price elasticities from multivariate regression models suggest that this price increase led to an increase of 1.73% in sales-weighted average tar yields and a 1.28% increase in sales-weighted average nicotine yields for menthol cigarettes. The 50.5% price increase of nonmenthol varieties over the same period yielded an estimated increase of 1% in tar per cigarette but no statistically significant increase in nicotine yields. An ordered probit model of the impact of cigarette prices on cigarette strength (ultra-light, light, full flavor, unfiltered) offers an explanation: As cigarette prices increase, the probability that stronger cigarette types will be sold increases. This effect is larger for menthol than for nonmenthol cigarettes. Our results are consistent with earlier population-based cross-sectional and longitudinal studies showing that higher cigarette prices and taxes are associated with increasing consumption of higher-yield cigarettes by smokers.

26 CFR 48.4041-4 - Application of tax on sales of liquid for use as fuel in aircraft in noncommercial aviation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... fuel in aircraft in noncommercial aviation. 48.4041-4 Section 48.4041-4 Internal Revenue INTERNAL... aircraft in noncommercial aviation. (a) In general. The taxes imposed by subparagraphs (1)(A) and (2)(A) of... operator of an aircraft, for use as a fuel in the aircraft in noncommercial aviation. (b) Liability of tax...

What do Americans think about Federal tax options to support public transit, highways, and local streets and roads? results from year seven of a national survey : [research brief].

DOT National Transportation Integrated Search

2016-06-01

This research brief summarizes the results of the seventh year of an annual survey project exploring national support for raising federal transportation revenues through gas, mileage, and sales taxes. The surveys in the last five years also added a f...

26 CFR 48.4041-4 - Application of tax on sales of liquid for use as fuel in aircraft in noncommercial aviation.

Code of Federal Regulations, 2013 CFR

2013-04-01

... as fuel in aircraft in noncommercial aviation. 48.4041-4 Section 48.4041-4 Internal Revenue INTERNAL... aircraft in noncommercial aviation. (a) In general. The taxes imposed by subparagraphs (1)(A) and (2)(A) of... operator of an aircraft, for use as a fuel in the aircraft in noncommercial aviation. (b) Liability of tax...

26 CFR 48.4041-4 - Application of tax on sales of liquid for use as fuel in aircraft in noncommercial aviation.

Code of Federal Regulations, 2012 CFR

2012-04-01

... as fuel in aircraft in noncommercial aviation. 48.4041-4 Section 48.4041-4 Internal Revenue INTERNAL... aircraft in noncommercial aviation. (a) In general. The taxes imposed by subparagraphs (1)(A) and (2)(A) of... operator of an aircraft, for use as a fuel in the aircraft in noncommercial aviation. (b) Liability of tax...

26 CFR 48.4041-4 - Application of tax on sales of liquid for use as fuel in aircraft in noncommercial aviation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... as fuel in aircraft in noncommercial aviation. 48.4041-4 Section 48.4041-4 Internal Revenue INTERNAL... aircraft in noncommercial aviation. (a) In general. The taxes imposed by subparagraphs (1)(A) and (2)(A) of... operator of an aircraft, for use as a fuel in the aircraft in noncommercial aviation. (b) Liability of tax...

26 CFR 31.6302-1T - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

Code of Federal Regulations, 2010 CFR

2010-04-01

... taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after..., DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Administrative Provisions of Special Application to...

Tax tips for forest landowners for the 2008 tax year

Treesearch

Linda Wang; John L. Greene

2009-01-01

This article summarizes key federal income tax provisions for forestland owners, foresters, loggers, forest product businesses, and tax practioners, and is current as of October 1, 2008.  Consult your tax and legal professionals for advice on your particular tax situation.

26 CFR 31.6302-1 - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

Code of Federal Regulations, 2010 CFR

2010-04-01

... withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to... 3405; and (iv) The income tax withheld under section 3406, relating to backup withholding with respect... taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after...

Effects of Targeted Sales Messages on Subscription Sales and Retention.

ERIC Educational Resources Information Center

Gamst, Glenn; And Others

1987-01-01

Investigates the effects of targeted sales messages on newspaper subscription sales and retention by combining two large research projects--a demographic market segmentation scheme, and a readership-lifestyle survey. Proposes that the content of sales messages influences new subscriptions but does not affect retention. (MM)

26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Imposition of tax; application of tax. 1.641(a... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.641(a)-1 Imposition of tax; application of tax. For taxable years beginning after December 31, 1970, section 641 prescribes...

26 CFR 1.903-1 - Taxes in lieu of income taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.903-1 Taxes in lieu of...

26 CFR 1.511-4 - Minimum tax for tax preferences.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-4...

26 CFR 1.511-4 - Minimum tax for tax preferences.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-4...

26 CFR 1.903-1 - Taxes in lieu of income taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... taxes. (a) In general. Section 903 provides that the term “income, war profits, and excess profits taxes” shall include a tax paid in lieu of a tax on income, war profits, or excess profits (“income tax... X currency) but is allowed a credit for 30u of excise tax that it has paid. Pursuant to paragraph (e...

26 CFR 145.4052-1 - Special rules and definitions.

Code of Federal Regulations, 2012 CFR

2012-04-01

... fair market value (including any tax imposed by section 4071) at retail of any tires (not including any...) MISCELLANEOUS EXCISE TAXES (CONTINUED) TEMPORARY EXCISE TAX REGULATIONS UNDER THE HIGHWAY REVENUE ACT OF 1982... unless— (i) The sale is a tax-free sale under section 4221, (ii) [Reserved]. For sales after June 30...

26 CFR 145.4052-1 - Special rules and definitions.

Code of Federal Regulations, 2013 CFR

2013-04-01

... fair market value (including any tax imposed by section 4071) at retail of any tires (not including any...) MISCELLANEOUS EXCISE TAXES (CONTINUED) TEMPORARY EXCISE TAX REGULATIONS UNDER THE HIGHWAY REVENUE ACT OF 1982... unless— (i) The sale is a tax-free sale under section 4221, (ii) [Reserved]. For sales after June 30...

Sugar-Sweetened Beverage Demand and Tax Simulation for Federal Food Assistance Participants: A Case of Two New England States.

PubMed

Jithitikulchai, Theepakorn; Andreyeva, Tatiana

2018-06-19

Excessive consumption of sugar-sweetened beverages is a major concern in the efforts to improve diet and reduce obesity in USA, particularly among low-income populations. One of the most commonly proposed strategies to reduce sugar-sweetened beverage consumption is increasing beverage prices through taxation. The objective of this study was to evaluate whether and how price-based policies could reduce sugar-sweetened beverage consumption among participants in the federal Supplemental Nutrition Assistance Program. Using point-of-sale data from a regional supermarket chain (58 stores), we estimated the responsiveness of demand to sugar-sweetened beverage price changes among Supplemental Nutrition Assistance Program-participating families with young children. Own-price and cross-price elasticities for non-alcoholic beverages were estimated using a Quadratic Almost Ideal Demand System model. The study found evidence that a tax-induced sugar-sweetened beverage price increase would reduce total sugar-sweetened beverage purchases among Supplemental Nutrition Assistance Program participants, who were driven by purchase shifts away from taxed sodas and sports drinks to non-taxed beverages (bottled water, juice, milk). The substitution of non-taxed caloric beverages decreases the marginal effects of the sugar-sweetened beverage tax, yet the direct tax effects are large enough to reduce the overall caloric intake, with the average net reduction in monthly calories from sugar-sweetened beverages estimated at around 8% for a half-cent per ounce tax and 16% for a one cent per ounce tax. A beverage price increase in the form of an excise tax would reduce sugar-sweetened beverage consumption and increase healthier beverage purchases among low-income families.

Simulating the impact on health of internalising the cost of carbon in food prices combined with a tax on sugar-sweetened beverages.

PubMed

Briggs, Adam D M; Kehlbacher, Ariane; Tiffin, Richard; Scarborough, Peter

2016-02-03

Rising greenhouse gas emissions (GHGEs) have implications for health and up to 30 % of emissions globally are thought to arise from agriculture. Synergies exist between diets low in GHGEs and health however some foods have the opposite relationship, such as sugar production being a relatively low source of GHGEs. In order to address this and to further characterise a healthy sustainable diet, we model the effect on UK non-communicable disease mortality and GHGEs of internalising the social cost of carbon into the price of food alongside a 20 % tax on sugar sweetened beverages (SSBs). Developing previously published work, we simulate four tax scenarios: (A) a GHGEs tax of £2.86/tonne of CO2 equivalents (tCO2e)/100 g product on all products with emissions greater than the mean across all food groups (0.36 kgCO2e/100 g); (B) scenario A but with subsidies on foods with emissions lower than 0.36 kgCO2e/100 g such that the effect is revenue neutral; (C) scenario A but with a 20 % sales tax on SSBs; (D) scenario B but with a 20 % sales tax on SSBs. An almost ideal demand system is used to estimate price elasticities and a comparative risk assessment model is used to estimate changes to non-communicable disease mortality. We estimate that scenario A would lead to 300 deaths delayed or averted, 18,900 ktCO2e fewer GHGEs, and £3.0 billion tax revenue; scenario B, 90 deaths delayed or averted and 17,100 ktCO2e fewer GHGEs; scenario C, 1,200 deaths delayed or averted, 18,500 ktCO2e fewer GHGEs, and £3.4 billion revenue; and scenario D, 2,000 deaths delayed or averted and 16,500 ktCO2e fewer GHGEs. Deaths averted are mainly due to increased fibre and reduced fat consumption; a SSB tax reduces SSB and sugar consumption. Incorporating the social cost of carbon into the price of food has the potential to improve health, reduce GHGEs, and raise revenue. The simple addition of a tax on SSBs can mitigate negative health consequences arising from sugar being low in GHGEs. Further

Tax tips for forest landowners for the 2009 tax year

Treesearch

Linda Wang; John Greene

2010-01-01

This bulletin summarizes federal income tax information useful to woodland owners in preparing their 2009 tax returns. It is current as of October 1, 2009, and supersedes Management Bulletin R8-MB 132. It should not be sonstrued as legal or accounting advice: consult your legal and tax professionals for advice on your particular tax situation.

7 CFR 1955.118 - Processing cash sales or MFH credit sales on NP terms.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 14 2010-01-01 2009-01-01 true Processing cash sales or MFH credit sales on NP terms... Inventory Property Rural Housing (rh) Real Property § 1955.118 Processing cash sales or MFH credit sales on NP terms. (a) Cash sales. Cash sales will be closed by the servicing official collecting the purchase...

17 CFR 230.237 - Exemption for offers and sales to certain Canadian tax-deferred retirement savings accounts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... retirement savings accounts. (a) Definitions. As used in this section: (1) Canadian law means the federal... “Registered Retirement Savings Plan” or “Registered Retirement Income Fund” administered under Canadian law...; and (ii) Established in Canada, administered under Canadian law, and qualified for tax-deferred...

The tobacco endgame in Hong Kong: public support for a total ban on tobacco sales.

PubMed

Wang, Man Ping; Wang, Xin; Lam, Tai Hing; Viswanath, Kasisomayajula; Chan, Sophia S

2015-03-01

Tobacco endgame policies are increasingly advocated to end tobacco use. This study investigated public support for a total ban on tobacco sales, use and possession in Hong Kong. A telephone survey was conducted among 1537 randomly selected residents in 2012 to assess their support for a total ban on tobacco sales, usage and possession. Information on sociodemographic characteristics, smoking, and second hand smoke exposure were collected. Logistic regression was used to investigate factors associated with support for a total ban. Most of the never smokers (75.3%), ex-smokers (63.9%), and nearly half of current smokers (48.9%) backed some form of a total ban on tobacco. A total ban on tobacco sales was the most popular option among the three groups, with over half (64.8%) of all respondents supporting a ban within 10 years. Current smoking and higher educational attainment were associated with less support for a total ban on tobacco sales. Among current smokers, having quit intentions and attempts to quit were associated with support for a total ban. A total ban on tobacco sales was supported by most respondents. Ex-smokers and current smokers also voiced substantial support, although less than never smokers. A total ban on tobacco sales before 2022 should be the goal as it is supported by most of the respondents. Interim tobacco control measures, such as tax increases, expansion of smoking cessation services and plain packaging should be implemented to help current smokers quit and reduce smoking initiation before implementation of the ban. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

Taxing Situations.

ERIC Educational Resources Information Center

Sabo, Sandra R.

1995-01-01

This article reviews the tax implications of alumni association merchandising programs, focusing on unrelated business income tax (UBIT) that nonprofit organizations, such as alumni associations, must pay on income derived from a trade or business not substantially related to their tax-exempt status. It also discusses postal regulations that…

26 CFR 1.164-3 - Definitions and special rules.

Code of Federal Regulations, 2010 CFR

2010-04-01

... which is selective—that is, a tax which applies at one rate with respect to retail sales of specified... items. A selective sales tax which does not apply at one rate to the retail sales of a broad range of... on services is not general. However, a selective sales tax may be deemed to be part of the general...

Employment Security Tax

Science.gov Websites

Alaska > DOLWD > Employment Security Tax EMAIL SCAM ALERT (December 2012) On-line Employer Services Online Filing Demonstrations FAQs for TaxWeb Employer Report Notice Alaska Unemployment Insurance Tax Handbook The Employment Security Tax Section is responsible for providing assistance and information to

Credits and Exemptions for Children. Tax Facts from the Tax Policy Center. Tax Notes[R

ERIC Educational Resources Information Center

Maag, Elaine

2009-01-01

The Earned Income Tax Credit, Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), and the dependent exemption all provide benefits to families with children. In 2009, a single mom (or dad) with two children can receive benefits ranging from $0 to about $7,500--depending on her income, age of the children, and where the children live. While…

76 FR 174 - International Business Machines (IBM), Global Sales Operations Organization, Sales and...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-01-03

...] International Business Machines (IBM), Global Sales Operations Organization, Sales and Distribution Business Manager Roles; One Teleworker Located in Charleston, WV; International Business Machines (IBM), Global Sales Operations Organization, Sales and Distribution Business Unit, Relations Analyst and Band 8...

Taxing energy

DOE Office of Scientific and Technical Information (OSTI.GOV)

Deacon, R.; DeCanio, S.; Frech, H.E. III

1990-01-01

In this book, the authors have produced an analysis of state energy taxation. Their factual findings are of particular relevance to California and other states in their consideration of severance taxes on oil production. It turns out, for example, that while California's tax burden on oil producers is slightly below average among the states, the combined revenues from taxes and royalties (expressed as a percent of the value of production) indicate that California is not easy on oil producers. In fact, California's oil tax system appears to be particularly well suited to its oil industry. Much of the production inmore » the state is relatively high-cost and economically marginal. The state must tread carefully in taxing this production, lest it force it to be curtailed.« less

The sales learning curve.

PubMed

Leslie, Mark; Holloway, Charles A

2006-01-01

When a company launches a new product into a new market, the temptation is to immediately ramp up sales force capacity to gain customers as quickly as possible. But hiring a full sales force too early just causes the firm to burn through cash and fail to meet revenue expectations. Before it can sell an innovative product efficiently, the entire organization needs to learn how customers will acquire and use it, a process the authors call the sales learning curve. The concept of a learning curve is well understood in manufacturing. Employees transfer knowledge and experience back and forth between the production line and purchasing, manufacturing, engineering, planning, and operations. The sales learning curve unfolds similarly through the give-and-take between the company--marketing, sales, product support, and product development--and its customers. As customers adopt the product, the firm modifies both the offering and the processes associated with making and selling it. Progress along the manufacturing curve is measured by tracking cost per unit: The more a firm learns about the manufacturing process, the more efficient it becomes, and the lower the unit cost goes. Progress along the sales learning curve is measured in an analogous way: The more a company learns about the sales process, the more efficient it becomes at selling, and the higher the sales yield. As the sales yield increases, the sales learning process unfolds in three distinct phases--initiation, transition, and execution. Each phase requires a different size--and kind--of sales force and represents a different stage in a company's production, marketing, and sales strategies. Adjusting those strategies as the firm progresses along the sales learning curve allows managers to plan resource allocation more accurately, set appropriate expectations, avoid disastrous cash shortfalls, and reduce both the time and money required to turn a profit.

The Transcription Profile of Tax-3 Is More Similar to Tax-1 than Tax-2: Insights into HTLV-3 Potential Leukemogenic Properties

PubMed Central

Chevalier, Sébastien A.; Durand, Stéphanie; Dasgupta, Arindam; Radonovich, Michael; Cimarelli, Andrea; Brady, John N.

2012-01-01

Human T-cell Lymphotropic Viruses type 1 (HTLV-1) is the etiological agent of Adult T-cell Leukemia/Lymphoma. Although associated with lymphocytosis, HTLV-2 infection is not associated with any malignant hematological disease. Similarly, no infection-related symptom has been detected in HTLV-3-infected individuals studied so far. Differences in individual Tax transcriptional activity might account for these distinct physiopathological outcomes. Tax-1 and Tax-3 possess a PDZ binding motif in their sequence. Interestingly, this motif, which is critical for Tax-1 transforming activity, is absent from Tax-2. We used the DNA microarray technology to analyze and compare the global gene expression profiles of different T- and non T-cell types expressing Tax-1, Tax-2 or Tax-3 viral transactivators. In a T-cell line, this analysis allowed us to identify 48 genes whose expression is commonly affected by all Tax proteins and are hence characteristic of the HTLV infection, independently of the virus type. Importantly, we also identified a subset of genes (n = 70) which are specifically up-regulated by Tax-1 and Tax-3, while Tax-1 and Tax-2 shared only 1 gene and Tax-2 and Tax-3 shared 8 genes. These results demonstrate that Tax-3 and Tax-1 are closely related in terms of cellular gene deregulation. Analysis of the molecular interactions existing between those Tax-1/Tax-3 deregulated genes then allowed us to highlight biological networks of genes characteristic of HTLV-1 and HTLV-3 infection. The majority of those up-regulated genes are functionally linked in biological processes characteristic of HTLV-1-infected T-cells expressing Tax such as regulation of transcription and apoptosis, activation of the NF-κB cascade, T-cell mediated immunity and induction of cell proliferation and differentiation. In conclusion, our results demonstrate for the first time that, in T- and non T-cells types, Tax-3 is a functional analogue of Tax-1 in terms of transcriptional activation and

Women and Tax Policy.

ERIC Educational Resources Information Center

Ruttenberg, Ruth; McCarthy, Amy

The major types of U.S. federal, state, and local taxes are explored, and the impact of those taxes on all types of women--rich and poor, old and young, employed and not employed, parent and non-parent--are examined. Specifically discussed are the social security tax; the federal income tax system, including the marriage tax, the earned income…

7 CFR 1770.15 - Supplementary accounts required of all borrowers.

Code of Federal Regulations, 2010 CFR

2010-01-01

... process of manufacture for supply stock. Transportation charges and sales and use taxes, as far as.... Transportation and sales and use taxes which are not included as part of the cost of particular material shall be... transportation charges, sales and use taxes, and cash and other purchase discounts. Inventory shortages and...

Updated Tax Tips for Forest Landowners for the 2010 Tax Year

Treesearch

Linda Wang; John L. Greene

2010-01-01

This bulletin is updated as of Dec. 20, 2010, to include the changes from Public Law 111-31 enacted on Dec. 17, 2010. It provides tax tips for woodland owners and their tax advisors in the preparation of the 2010 individual tax return. Please be aware the information presented here is not legal or accounting advice. Consult your legal and tax advisors for more complete...

Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities.

PubMed

Hofmann, Eva; Gangl, Katharina; Kirchler, Erich; Stark, Jennifer

2014-07-01

Both coercion, such as strict auditing and the use of fines, and legitimate procedures, such as assistance by tax authorities, are often discussed as means of enhancing tax compliance. However, the psychological mechanisms that determine the effectiveness of each strategy are not clear. Although highly relevant, there is rare empirical literature examining the effects of both strategies applied in combination. It is assumed that coercion decreases implicit trust in tax authorities, leading to the perception of a hostile antagonistic tax climate and enforced tax compliance. Conversely, it is suggested that legitimate power increases reason-based trust in the tax authorities, leading to the perception of a service climate and eventually to voluntary cooperation. The combination of both strategies is assumed to cause greater levels of intended compliance than each strategy alone. We conducted two experimental studies with convenience samples of 261 taxpayers overall. The studies describe tax authorities as having low or high coercive power (e.g., imposing lenient or severe sanctions) and/or low or high legitimate power (e.g., having nontransparent or transparent procedures). Data analyses provide supportive evidence for the assumptions regarding the impact on intended tax compliance. Coercive power did not reduce implicit trust in tax authorities; however, it had an effect on reason-based trust, interaction climate, and intended tax compliance if applied solely. When wielded in combination with legitimate power, it had no effect.

Tax Tips for Forest Landowners for the 2007 Tax Year

Treesearch

Linda Wang; John L. Greene

2007-01-01

This guide is designed to assist owners of forest land with timber tax information. It is current as of October 1, 2007, and supercedes Management Bulletin R8-MB 128. It is strictly for educational purposes; consult your legal and tax professionals for advice on a specific tax situation.

Cigarette Taxes and Smoking Participation: Evidence from Recent Tax Increases in Canada

PubMed Central

Azagba, Sunday; Sharaf, Mesbah

2011-01-01

Using the Canadian National Population Health Survey and the recent tax variation across Canadian provinces, this paper examines the impact of cigarette taxes on smoking participation. Consistent with the literature, we find evidence of a heterogeneous response to cigarette taxes among different groups of smokers. Contrary to most studies, we find that the middle age group—which constitutes the largest fraction of smokers in our sample—is largely unresponsive to taxes. While cigarette taxes remain popular with policy makers as an anti-smoking measure, identifying the socio-demographic characteristics of smokers who respond differentially to tax increase will help in designing appropriate supplementary measures to reduce smoking. PMID:21655139

Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities

PubMed Central

Hofmann, Eva; Gangl, Katharina; Kirchler, Erich; Stark, Jennifer

2014-01-01

Both coercion, such as strict auditing and the use of fines, and legitimate procedures, such as assistance by tax authorities, are often discussed as means of enhancing tax compliance. However, the psychological mechanisms that determine the effectiveness of each strategy are not clear. Although highly relevant, there is rare empirical literature examining the effects of both strategies applied in combination. It is assumed that coercion decreases implicit trust in tax authorities, leading to the perception of a hostile antagonistic tax climate and enforced tax compliance. Conversely, it is suggested that legitimate power increases reason-based trust in the tax authorities, leading to the perception of a service climate and eventually to voluntary cooperation. The combination of both strategies is assumed to cause greater levels of intended compliance than each strategy alone. We conducted two experimental studies with convenience samples of 261 taxpayers overall. The studies describe tax authorities as having low or high coercive power (e.g., imposing lenient or severe sanctions) and/or low or high legitimate power (e.g., having nontransparent or transparent procedures). Data analyses provide supportive evidence for the assumptions regarding the impact on intended tax compliance. Coercive power did not reduce implicit trust in tax authorities; however, it had an effect on reason-based trust, interaction climate, and intended tax compliance if applied solely. When wielded in combination with legitimate power, it had no effect. PMID:26074656

Taxes and You. 1999 Edition. An Educational Curriculum on Federal Income Tax.

ERIC Educational Resources Information Center

Internal Revenue Service (Dept. of Treasury), Washington, DC.

This comprehensive educational curriculum aims to teach adults about federal income taxes and the role of taxes in the economy. The unit provides the tools, lessons, and activities to teach information about taxes and tax forms. The lessons build upon each other. Two instructional modules can be used separately as workshop topics, integrated into…

Sales Role-Plays and Mock Interviews: An Investigation of Student Performance in Sales Competitions

ERIC Educational Resources Information Center

Mani, Sudha; Kothandaraman, Prabakar; Kashyap, Rajiv; Ashnai, Bahar

2016-01-01

Sales competitions provide students with opportunities to apply their understanding of sales. Despite a long tradition of scholarship on sales role-plays, the answer to what drives student performance in sales competitions remains elusive. In this research, we examine how motivation (work engagement) and ability (cognitive aptitude and…

Tax Tips for Forest Landowners for the 2012 Tax Year

Treesearch

Linda Wang; John L. Greene

2012-01-01

Federal income tax law contains provisions to encourage stewardship and management of private forest land. The primary goal of this bulletin is to assist forest landowners and their advisors with timber tax information they can use to file their 2012 in-come tax returns. The information presented here is current as of Sept. 15, 2012.

Taxing junk food: applying the logic of the Henry tax review to food.

PubMed

Bond, Molly E; Williams, Michael J; Crammond, Brad; Loff, Bebe

2010-10-18

The recent review of taxation in Australia - the Henry tax review - has recommended that the federal government increase the taxes already levied on tobacco and alcohol. Tobacco and alcohol taxes are put forward as the best way of reducing the social harms caused by the use and misuse of these substances. Junk foods have the same pattern of misuse and the same social costs as tobacco and alcohol. The Henry tax review rejects the idea of taxing fatty foods, and to date the government has not implemented a tax on junk food. We propose that a tax on junk food be implemented as a tool to reduce consumption and address the obesity epidemic.

The Tax Compliance Demand Curve: A Diagrammatical Approach to Income Tax Evasion

ERIC Educational Resources Information Center

Yaniv, Gideon

2009-01-01

One of the most interesting results in the tax evasion literature is that an increase in the income tax rate would increase tax compliance. Despite its peculiarity, this result has gained acceptance as a cornerstone for further developments of the rational tax evasion model. However, because of the mathematical format by which it is conveyed, this…

Better sales networks.

PubMed

Ustüner, Tuba; Godes, David

2006-01-01

Anyone in sales will tell you that social networks are critical. The more contacts you have, the more leads you'll generate, and, ultimately, the more sales you'll make. But that's a vast oversimplification. Different configurations of networks produce different results, and the salesperson who develops a nuanced understanding of social networks will outshine competitors. The salesperson's job changes over the course of the selling process. Different abilities are required in each stage of the sale: identifying prospects, gaining buy-in from potential customers, creating solutions, and closing the deal. Success in the first stage, for instance, depends on the salesperson acquiring precise and timely information about opportunities from contacts in the marketplace. Closing the deal requires the salesperson to mobilize contacts from prior sales to act as references. Managers often view sales networks only in terms of direct contacts. But someone who knows lots of people doesn't necessarily have an effective network because networks often pay off most handsomely through indirect contacts. Moreover, the density of the connections in a network is important. Do a salesperson's contacts know all the same people, or are their associates widely dispersed? Sparse networks are better, for example, at generating unique information. Managers can use three levers--sales force structure, compensation, and skills development--to encourage salespeople to adopt a network-based view and make the best possible use of social webs. For example, the sales force can be restructured to decouple lead generation from other tasks because some people are very good at building diverse ties but not so good at maintaining other kinds of networks. Companies that take steps of this kind to help their sales teams build better networks will reap tremendous advantages.

SMYD3 interacts with HTLV-1 Tax and regulates subcellular localization of Tax.

PubMed

Yamamoto, Keiyu; Ishida, Takaomi; Nakano, Kazumi; Yamagishi, Makoto; Yamochi, Tadanori; Tanaka, Yuetsu; Furukawa, Yoichi; Nakamura, Yusuke; Watanabe, Toshiki

2011-01-01

HTLV-1 Tax deregulates signal transduction pathways, transcription of genes, and cell cycle regulation of host cells, which is mainly mediated by its protein-protein interactions with host cellular factors. We previously reported an interaction of Tax with a histone methyltransferase (HMTase), SUV39H1. As the interaction was mediated by the SUV39H1 SET domain that is shared among HMTases, we examined the possibility of Tax interaction with another HMTase, SMYD3, which methylates histone H3 lysine 4 and activates transcription of genes, and studied the functional effects. Expression of endogenous SMYD3 in T cell lines and primary T cells was confirmed by immunoblotting analysis. Co-immuno-precipitaion assays and in vitro pull-down assay indicated interaction between Tax and SMYD3. The interaction was largely dependent on the C-terminal 180 amino acids of SMYD3, whereas the interacting domain of Tax was not clearly defined, although the N-terminal 108 amino acids were dispensable for the interaction. In the cotransfected cells, colocalization of Tax and SMYD3 was indicated in the cytoplasm or nuclei. Studies using mutants of Tax and SMYD3 suggested that SMYD3 dominates the subcellular localization of Tax. Reporter gene assays showed that nuclear factor-κB activation promoted by cytoplasmic Tax was enhanced by the presence of SMYD3, and attenuated by shRNA-mediated knockdown of SMYD3, suggesting an increased level of Tax localization in the cytoplasm by SMYD3. Our study revealed for the first time Tax-SMYD3 direct interaction, as well as apparent tethering of Tax by SMYD3, influencing the subcellular localization of Tax. Results suggested that SMYD3-mediated nucleocytoplasmic shuttling of Tax provides one base for the pleiotropic effects of Tax, which are mediated by the interaction of cellular proteins localized in the cytoplasm or nucleus. © 2010 Japanese Cancer Association.

41 CFR 109-45.304-2 - Negotiated sales and negotiated sales at fixed prices.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Negotiated sales and negotiated sales at fixed prices. 109-45.304-2 Section 109-45.304-2 Public Contracts and Property Management... REGULATIONS UTILIZATION AND DISPOSAL 45-SALE, ABANDONMENT, OR DESTRUCTION OF PERSONAL PROPERTY 45.3-Sale of...

Selling Sales: Factors Influencing Undergraduate Business Students' Decision to Pursue Sales Education

ERIC Educational Resources Information Center

Allen, Concha; Kumar, Poonam; Tarasi, Crina; Wilson, Holt

2014-01-01

With a better understanding of the typical sales student, sales educators can design and deliver curriculum with a more customer-oriented approach. In order to better understand the decision to pursue sales education, more than 500 undergraduate business students at a large Midwestern university participated in a survey that examined the factors…

27 CFR 19.21 - Tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax. 19.21 Section 19.21 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Gallonage Taxes § 19.21 Tax. (a) A tax is imposed by 26 U.S...

29 CFR 779.245 - Conditions for coverage of retail or service enterprises.

Code of Federal Regulations, 2010 CFR

2010-07-01

... annual gross volume of sales made or business done, exclusive of excise taxes at the retail level which... annual gross volume of sales made or business done of at least $250,000, exclusive of excise taxes at the... volume of sales of $1 million or more, exclusive of excise taxes at the retail level which are separately...

The synergistic effect of cigarette taxes on the consumption of cigarettes, alcohol and betel nuts

PubMed Central

Lee, Jie-Min

2007-01-01

Background Consumption of cigarettes and alcoholic beverages creates serious health consequences for individuals and overwhelming financial burdens for governments around the world. In Asia, a third stimulant – betel nuts – increases this burden exponentially. For example, individuals who simultaneously smoke, chew betel nuts and drink alcohol are approximately 123 times more likely to develop oral, pharyngeal and laryngeal cancer than are those who do not. To discourage consumption of cigarettes, the government of Taiwan has imposed three taxes over the last two decades. It now wishes to lower consumption of betel nuts. To assist in this effort, our study poses two questions: 1) Will the imposition of an NT$10 Health Tax on cigarettes effectively reduce cigarette consumption? and 2) Will this cigarette tax also reduce consumption of alcoholic beverages and betel nuts? To answer these questions, we analyze the effect of the NT$10 tax on overall cigarette consumption as well as the cross price elasticities of cigarettes, betel nuts, and alcoholic beverages. Methods To establish the Central Bureau of Statistics demand function, we used cigarette, betel nut, and alcoholic beverage price and sales volume data for the years 1972–2002. To estimate the overall demand price elasticity of cigarettes, betel nuts, and alcoholic beverages, we used a seemingly unrelated regression analysis. Results We find that the NT$10 health tax on cigarettes will reduce cigarette consumption by a significant 27.22%. We also find that cigarettes, betel nuts, and alcoholic beverages have similar inherent price elasticities of -0.6571, -0.5871, and -0.6261 respectively. Because of this complementary relationship, the NT$10 health tax on cigarettes will reduce betel nut consumption by 20.07% and alcohol consumption by 7.5%. Conclusion The assessment of a health tax on cigarettes as a smoking control policy tool yields a win-win outcome for both government and consumers because it not only

Tax Tips for Forest Landowners for the 2006 Tax Year

Treesearch

Linda Wang; John L. Greene

2006-01-01

This bulletin summarizes key federal income tax provisions related to owning and managing forest land. It is current as of December 1, 2006, and supercedes Management Bulletin R8-MB 126. But it is only an introduction. Consult the references for more complete information on the topics, and consult your tax and legal advisers for advice on your particular tax situation...

PCAF interacts with tax and stimulates tax transactivation in a histone acetyltransferase-independent manner.

PubMed

Jiang, H; Lu, H; Schiltz, R L; Pise-Masison, C A; Ogryzko, V V; Nakatani, Y; Brady, J N

1999-12-01

Recent studies have shown that the p300/CREB binding protein (CBP)-associated factor (PCAF) is involved in transcriptional activation. PCAF activity has been shown strongly associated with histone acetyltransferase (HAT) activity. In this report, we present evidence for a HAT-independent transcription function that is activated in the presence of the human T-cell leukemia virus type 1 (HTLV-1) Tax protein. In vitro and in vivo GST-Tax pull-down and coimmunoprecipitation experiments demonstrate that there is a direct interaction between Tax and PCAF, independent of p300/CBP. PCAF can be recruited to the HTLV-1 Tax responsive element in the presence of Tax, and PCAF cooperates with Tax in vivo to activate transcription from the HTLV-1 LTR over 10-fold. Point mutations at Tax amino acid 318 (TaxS318A) or 319 to 320 (Tax M47), which have decreased or no activity on the HTLV-1 promoter, are defective for PCAF binding. Strikingly, the ability of PCAF to stimulate Tax transactivation is not solely dependent on the PCAF HAT domain. Two independent PCAF HAT mutants, which knock out acetyltransferase enzyme activity, activate Tax transactivation to approximately the same level as wild-type PCAF. In contrast, p300 stimulation of Tax transactivation is HAT dependent. These studies provide experimental evidence that PCAF contains a coactivator transcription function independent of the HAT activity on the viral long terminal repeat.

PCAF Interacts with Tax and Stimulates Tax Transactivation in a Histone Acetyltransferase-Independent Manner

PubMed Central

Jiang, Hua; Lu, Hanxin; Schiltz, R. Louis; Pise-Masison, Cynthia A.; Ogryzko, Vasily V.; Nakatani, Yoshihiro; Brady, John N.

1999-01-01

Recent studies have shown that the p300/CREB binding protein (CBP)-associated factor (PCAF) is involved in transcriptional activation. PCAF activity has been shown strongly associated with histone acetyltransferase (HAT) activity. In this report, we present evidence for a HAT-independent transcription function that is activated in the presence of the human T-cell leukemia virus type 1 (HTLV-1) Tax protein. In vitro and in vivo GST-Tax pull-down and coimmunoprecipitation experiments demonstrate that there is a direct interaction between Tax and PCAF, independent of p300/CBP. PCAF can be recruited to the HTLV-1 Tax responsive element in the presence of Tax, and PCAF cooperates with Tax in vivo to activate transcription from the HTLV-1 LTR over 10-fold. Point mutations at Tax amino acid 318 (TaxS318A) or 319 to 320 (Tax M47), which have decreased or no activity on the HTLV-1 promoter, are defective for PCAF binding. Strikingly, the ability of PCAF to stimulate Tax transactivation is not solely dependent on the PCAF HAT domain. Two independent PCAF HAT mutants, which knock out acetyltransferase enzyme activity, activate Tax transactivation to approximately the same level as wild-type PCAF. In contrast, p300 stimulation of Tax transactivation is HAT dependent. These studies provide experimental evidence that PCAF contains a coactivator transcription function independent of the HAT activity on the viral long terminal repeat. PMID:10567539

General Design and EIS, Humboldt Harbor and Bay, California. Navigation Improvements.

DTIC Science & Technology

1976-08-01

Bakeries , Inc. 75 Bakery products Halvorsen Lumber Products 65 Sawmill——remanufacturing plant Precision Lumber Cciupany 45 Lumber Bayley Suit , Inc. 40...governments receive revenue from retail sales and use taxes, local property taxes, and city business, license or franchise taxes. The sales tax is levied

State Tax Capacity and the Representative Tax System.

ERIC Educational Resources Information Center

Lucke, Robert B.

1984-01-01

Discusses the merit of using the Representative Tax System to measure state fiscal capacity instead of the traditional measure of per capita income. The conclusion is that the Representative Tax System can play a major role in determining the allocation of federal grants. (MJL)

University Hospitals for Sale.

ERIC Educational Resources Information Center

Culliton, Barbara J.

1984-01-01

Although faculty opposition stopped the sale of Harvard's McLean Hospital to the Hospital Corporation of America (HCA), a partnership remains a possibility. Issues related to the proposed sale as well as those affecting hospital economics are considered. Proposed terms of the sale are included. (JN)

Intermediate tax sanctions: an overview.

PubMed

Peregrine, M W

1997-07-01

New federal tax law applies intermediate tax sanctions when tax-exempt organizations enter into so-called excess benefit transactions with corporate insiders. The sanctions take the form of a two-tiered penalty excise tax, which is assessed not on the tax-exempt organization itself but on the insider who receives the excess benefit and the organizational managers and board members who knowingly participate in an improper transaction. The intermediate tax sanctions, therefore, present tax-planning challenges for tax-exempt hospitals and integrated delivery systems as well as for 501(c)(4) HMOs. Forthcoming treasury regulations are expected to add clarity to the new law.

A Sales Representative Is Made: An Innovative Sales Course

ERIC Educational Resources Information Center

Levin, Michael A.; Peterson, Lori T.

2016-01-01

Job openings for nonscientific business-to-business sales professionals will increase over the next 10 years. A small private university in the Midwest has developed an innovative sales course to help create professionals who are ready to fill this need. This article addresses the challenges of creating a meaningful, hands-on, experiential course…

26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Income tax return-tax not computed by taxpayer. 301.6014-1 Section 301.6014-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to the...

Effect of the Australian "Alcopops Tax" on Alcohol-Related Emergency Department Presentations for Injury in Two States.

PubMed

Lensvelt, Eveline; Liang, Wenbin; Gilmore, William; Gordon, Elise; Hobday, Michelle; Chikritzhs, Tanya

2016-09-01

The purpose of this study was to examine the impact of a specific tax increase on ready-to-drink beverages (the "alcopops" tax) on male injuries presenting to emergency departments during times likely to be highly alcohol related in two Australian states. Poisson regression was used to compare annual risk of Western Australian and Victorian male emergency department injuries occurring during high alcohol-related times before and after the implementation of the alcopops tax. A range of age groups was examined. Surrogate methodology was applied to identify numbers of emergency department injuries that occurred during high and low alcohol-related times. Risk of injury during high alcohol-related times (incident rate ratio [IRR]) was lower among Western Australian 12- to 15-year-olds beginning from the year of the tax increase and continued throughout. Lower IRRs were also apparent for 15- to 19-year-olds, although some delay was implicated. There was no change for 12- to 15-year-old Victorians, but immediate declines were evident for 15- to 19-year-olds. To a lesser extent, delayed effects were also indicated for 20- to 29-year-olds in both states. There was no evidence of a change in injury risk during high alcohol-related times among the oldest age group (35-39 years). Previous research on beverage-specific taxes has suggested that they may increase alcohol-related harms among the target group. This study found no evidence of increased injury during high alcohol-related times associated with the alcopops tax in two states. Evidence of reduced harm was apparent, however, and strongest for Western Australian males aged 19 years and younger. These outcomes are consistent with documented national reductions in alcopops sales.

Assessing Patterns of Alcohol Taxes Produced by Various Types of Excise Tax Methods--A Simulation Study.

PubMed

Sornpaisarn, Bundit; Kaewmungkun, Chuthaporn; Rehm, Jürgen

2015-11-01

To examine patterns of tax burdens produced by specific, ad valorem, and various types of combination taxations. One hundred unique hypothetical alcoholic beverages were mathematically simulated based on the amount of ethanol and perceived-qualities contained. Second, beverages were assigned values of various costs and tax rates, and third, patterns of tax burden were assessed per unit of ethanol produced by each type of tax method. Different tax methods produced different tax burdens per unit of ethanol for different alcoholic beverages. The tax burden produced by the ad valorem tax resulted in a lower tax burden for low perceived-quality alcoholic beverages. The specific tax method showed the same tax burden for both low and high perceived-quality alcoholic beverages. However, high perceived-quality beverages benefited from a lower tax burden per beverage price. Lastly, the combination tax method resulted in a lower tax burden for medium perceived-quality alcoholic beverages. Under the oligopoly market, ad valorem taxation encourages consumption of low perceived-quality beverages; specific taxation encourages consumption of high perceived-quality beverages; and combination tax methods encourage consumption of medium perceived-quality beverages. © The Author 2015. Medical Council on Alcohol and Oxford University Press. All rights reserved.

Tuition Tax Credits. Issuegram 19.

ERIC Educational Resources Information Center

Augenblick, John; McGuire, Kent

Approaches for using the federal income tax system to aid families of pupils attending private schools include: tax credits, tax deductions, tax deferrals, and education savings incentives. Tax credit structures can be made refundable and made sensitive to taxpayers' income levels, the level of education expenditures, and designated costs.…

Taxing Matters: College Aid, Tax Policy & Equal Opportunity.

ERIC Educational Resources Information Center

Education Resources Inst., Boston, MA.

This report uses government data to review current, past, and proposed tax-based policies and programs to promote college affordability as well as need-based grant aid. Tax-incentive-based programs include savings bonds for education, employer-provided educational assistance, state college savings plans, deductibility of student loan interest,…

26 CFR 48.4216(b)-3 - Constructive sale price; special rule for arm's-length sales.

Code of Federal Regulations, 2010 CFR

2010-04-01

... volume of sales which are at retail or to retailers, or both, is less than half the total industry dollar volume of sales at all levels of distribution by manufacturers, producers, or importers, including sales... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Constructive sale price; special rule for arm's...

32 CFR 644.544 - Negotiated sales.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 32 National Defense 4 2010-07-01 2010-07-01 true Negotiated sales. 644.544 Section 644.544... ESTATE HANDBOOK Disposal Sale Procedure § 644.544 Negotiated sales. (a) To private parties. Negotiated sales to private parties are not viewed with favor. Generally, such negotiated sales will be approved...

27 CFR 11.22 - Consignment sales.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Consignment sales. 11.22... OF THE TREASURY LIQUORS CONSIGNMENT SALES Unlawful Sales Arrangements § 11.22 Consignment sales. Consignment sales are arrangements wherein the trade buyer is under no obligation to pay for distilled spirits...

27 CFR 11.22 - Consignment sales.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Consignment sales. 11.22... OF THE TREASURY LIQUORS CONSIGNMENT SALES Unlawful Sales Arrangements § 11.22 Consignment sales. Consignment sales are arrangements wherein the trade buyer is under no obligation to pay for distilled spirits...

27 CFR 11.22 - Consignment sales.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Consignment sales. 11.22... OF THE TREASURY ALCOHOL CONSIGNMENT SALES Unlawful Sales Arrangements § 11.22 Consignment sales. Consignment sales are arrangements wherein the trade buyer is under no obligation to pay for distilled spirits...

32 CFR 644.544 - Negotiated sales.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 32 National Defense 4 2013-07-01 2013-07-01 false Negotiated sales. 644.544 Section 644.544... ESTATE HANDBOOK Disposal Sale Procedure § 644.544 Negotiated sales. (a) To private parties. Negotiated sales to private parties are not viewed with favor. Generally, such negotiated sales will be approved...

32 CFR 644.544 - Negotiated sales.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 32 National Defense 4 2011-07-01 2011-07-01 false Negotiated sales. 644.544 Section 644.544... ESTATE HANDBOOK Disposal Sale Procedure § 644.544 Negotiated sales. (a) To private parties. Negotiated sales to private parties are not viewed with favor. Generally, such negotiated sales will be approved...

32 CFR 644.544 - Negotiated sales.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 32 National Defense 4 2014-07-01 2013-07-01 true Negotiated sales. 644.544 Section 644.544... ESTATE HANDBOOK Disposal Sale Procedure § 644.544 Negotiated sales. (a) To private parties. Negotiated sales to private parties are not viewed with favor. Generally, such negotiated sales will be approved...

32 CFR 644.544 - Negotiated sales.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 32 National Defense 4 2012-07-01 2011-07-01 true Negotiated sales. 644.544 Section 644.544... ESTATE HANDBOOK Disposal Sale Procedure § 644.544 Negotiated sales. (a) To private parties. Negotiated sales to private parties are not viewed with favor. Generally, such negotiated sales will be approved...

27 CFR 11.22 - Consignment sales.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Consignment sales. 11.22... OF THE TREASURY LIQUORS CONSIGNMENT SALES Unlawful Sales Arrangements § 11.22 Consignment sales. Consignment sales are arrangements wherein the trade buyer is under no obligation to pay for distilled spirits...

27 CFR 11.22 - Consignment sales.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Consignment sales. 11.22... OF THE TREASURY ALCOHOL CONSIGNMENT SALES Unlawful Sales Arrangements § 11.22 Consignment sales. Consignment sales are arrangements wherein the trade buyer is under no obligation to pay for distilled spirits...

27 CFR 53.96 - Constructive sale price; special rule for arm's-length sales.

Code of Federal Regulations, 2012 CFR

2012-04-01

...; special rule for arm's-length sales. 53.96 Section 53.96 Alcohol, Tobacco Products and Firearms ALCOHOL... sale price; special rule for arm's-length sales. (a) In general. Section 4216(b)(2) of the Code... distributors in arm's-length transactions, and the manufacturer establishes that its prices in such cases are...

27 CFR 53.96 - Constructive sale price; special rule for arm's-length sales.

Code of Federal Regulations, 2011 CFR

2011-04-01

...; special rule for arm's-length sales. 53.96 Section 53.96 Alcohol, Tobacco Products and Firearms ALCOHOL... sale price; special rule for arm's-length sales. (a) In general. Section 4216(b)(2) of the Code... distributors in arm's-length transactions, and the manufacturer establishes that its prices in such cases are...

27 CFR 53.96 - Constructive sale price; special rule for arm's-length sales.

Code of Federal Regulations, 2013 CFR

2013-04-01

...; special rule for arm's-length sales. 53.96 Section 53.96 Alcohol, Tobacco Products and Firearms ALCOHOL... sale price; special rule for arm's-length sales. (a) In general. Section 4216(b)(2) of the Code... distributors in arm's-length transactions, and the manufacturer establishes that its prices in such cases are...

27 CFR 53.96 - Constructive sale price; special rule for arm's-length sales.

Code of Federal Regulations, 2014 CFR

2014-04-01

...; special rule for arm's-length sales. 53.96 Section 53.96 Alcohol, Tobacco Products and Firearms ALCOHOL... sale price; special rule for arm's-length sales. (a) In general. Section 4216(b)(2) of the Code... distributors in arm's-length transactions, and the manufacturer establishes that its prices in such cases are...

Tax planning strategies for physicians.

PubMed

Pope, Thomas R; Schwartz, Richard W

2002-07-01

The development of tax reduction strategies is a critical aspect of both corporate and personal financial planning because taxes represent the largest annual expenditure for the majority of Americans. The categories of tax reduction strategies discussed include charitable-giving techniques, ways to maximize business deductions, shifting income to family members, education tax incentives, retirement planning, and small business tax considerations. One use for these tax savings is the enhancement of a corporation's capabilities to provide services to patients.

Tax Rates and Tax Evasion: Evidence from "Missing Imports" in China.

ERIC Educational Resources Information Center

Fisman, Raymond; Wei, Shang-Jin

2004-01-01

Tax evasion, by its very nature, is difficult to observe. We quantify the effects of tax rates on tax evasion by examining the relationship in China between the tariff schedule and the "evasion gap," which we define as the difference between Hong Kong's reported exports to China at the product level and China's reported imports from Hong…

Sales promotions and food consumption.

PubMed

Hawkes, Corinna

2009-06-01

Sales promotions are widely used to market food to adults, children, and youth. Yet, in contrast to advertising, practically no attention has been paid to their impacts on dietary behaviors, or to how they may be used more effectively to promote healthy eating. This review explores the available literature on the subject. The objective is to identify if and what literature exists, examine the nature of this literature, and analyze what can be learned from it about the effects of sales promotions on food consumption. The review finds that while sales promotions lead to significant sales increases over the short-term, this does not necessarily lead to changes in food-consumption patterns. Nevertheless, there is evidence from econometric modeling studies indicating that sales promotions can influence consumption patterns by influencing the purchasing choices of consumers and encouraging them to eat more. These effects depend on the characteristics of the food product, sales promotion, and consumer. The complexity of the effects means that sales promotions aiming to encourage consumption of nutritious foods need to be carefully designed. These conclusions are based on studies that use mainly sales data as a proxy for dietary intake. The nutrition (and economics) research communities should add to this existing body of research to provide evidence on the impact of sales promotions on dietary intake and related behaviors. This would help support the development of a sales promotion environment conducive to healthy eating.

Energy taxes fought by industry

DOE Office of Scientific and Technical Information (OSTI.GOV)

Begley, R.

1993-02-10

Tax talk is heating up in Washington, and industry interests are beating the drum against any and all energy tax proposals. Without offering any details, Treasury Secretary Lloyd Bentsen has placed a broad-based energy tax on the table. American Petroleum Institute (API) president Charles J. DiBona says such a tax would damage the US economy just as it is beginning to recover. He acknowledges the deficit is a national problem, but says if any additional tax is required it should be a broad-based consumption tax such as a European-style value-added tax, a view shared by the Chemical Manufacturers Association (CMA).more » DiBona says taxes aimed only at energy would hurt consumers, damage the international competitiveness of US industry by raising energy prices, and raise the costs of doing business. National Association of Manufacturers president Jerry Jasinowski adds that broadbased energy taxes are really taxes on industrial production that will harm US made goods both at home and abroad.« less

Property-tax incentives for implementing soil-conservation programs under constitutional taxing limitations

DOE Office of Scientific and Technical Information (OSTI.GOV)

Massey, D.T.; Silver, M.B.

1982-01-01

This article describes how property-tax incentives can be used to implement soil-conservation programs on agricultural and open-space lands under the differential-assessment statutes and other exceptions to constitutional limitations on taxation powers. The article describes restrictions imposed on taxing powers by the constitutional uniformity clauses and methods for circumventing those limitations; various property-tax incentives available for conservation programs; types of differential or use-value assessments providing property-tax relief for farm, forest, and open-space land preservation; eligibility of lands for differential assessments; methods available to landowners for participation in differential assessments; and determination of value under differential assessment. The article next details howmore » each of the three primary types of differential or use-value assessment statutes for farm, forest, and open-space land preservation provides exceptions to the uniformity clauses for property tax incentives to implement soil-conservation programs. Other methods available for providing exceptions to the uniformity clauses to permit property-tax incentives are also described for each of the three states. Each of these states has statutes giving favorable tax treatment to certain types of property, such as pollution-abatement equipment, alternative energy-producing devices, and even country clubs. These statutes can be used as examples of finding a constitutional method for providing favorabe tax treatment to promote participation in soil-conservation programs.« less

7 CFR 46.19 - Sales tickets.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 7 Agriculture 2 2013-01-01 2013-01-01 false Sales tickets. 46.19 Section 46.19 Agriculture... Receivers § 46.19 Sales tickets. Sales tickets shall bear printed serial numbers running consecutively and...-day period. The sales tickets shall be prepared and all the details of the sale shall be entered on...

7 CFR 46.19 - Sales tickets.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 7 Agriculture 2 2012-01-01 2012-01-01 false Sales tickets. 46.19 Section 46.19 Agriculture... Receivers § 46.19 Sales tickets. Sales tickets shall bear printed serial numbers running consecutively and...-day period. The sales tickets shall be prepared and all the details of the sale shall be entered on...

7 CFR 46.19 - Sales tickets.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 2 2011-01-01 2011-01-01 false Sales tickets. 46.19 Section 46.19 Agriculture... Receivers § 46.19 Sales tickets. Sales tickets shall bear printed serial numbers running consecutively and...-day period. The sales tickets shall be prepared and all the details of the sale shall be entered on...

7 CFR 46.19 - Sales tickets.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 7 Agriculture 2 2014-01-01 2014-01-01 false Sales tickets. 46.19 Section 46.19 Agriculture... Receivers § 46.19 Sales tickets. Sales tickets shall bear printed serial numbers running consecutively and...-day period. The sales tickets shall be prepared and all the details of the sale shall be entered on...

18 CFR 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... taxes, state unemployment insurance, franchise taxes, Federal excise taxes, social security taxes, and...

Sales Training for Army Recruiter Success: Modeling the Sales Strategies and Skills of Excellent Recruiters

DTIC Science & Technology

1987-11-01

strategies used by excellent Army recruiters. Neurolinguistic programming (NLP) was used as the protocol for modeling performance and acquiring...Behavioral and Social Sciences 3001 Eisenhower Avenue, Alexandria, VA 22333-5600 10. PROGRAM ELEMENT. PROJECT. TASK ARE* 4 WORK UNIT...Modeling ’Expert knowledge,, Neurolinguistics Knowledge engineering; Recruiting Sales, &’ Sales cycle Sales skills Sales strategies 20

AORN sales professional course.

PubMed

Moss, R; Thompson, J

1996-04-01

The sales professional course "Introduction to the Operating Room" offered by the AORN Center for Nursing Practice, Health Policy, and Research is an introductory program in OR etiquette. Its purpose is to provide sales professionals a working knowledge of OR protocol for them to function appropriately in OR settings. Sales professionals who have completed this course establish mutually beneficial perioperative partnerships with OR personnel. Sales professionals' effectiveness is strengthened as a result of their newly acquired knowledge of OR protocol, and patient safety is protected. An AORN Certificate of Recognition is awarded on completion of the course.

26 CFR 521.115 - Credit against United States tax liability for Danish tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who... liability for Danish tax. For the purpose of avoidance of double taxation, Article XV provides that, on the...

26 CFR 521.115 - Credit against United States tax liability for Danish tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who... liability for Danish tax. For the purpose of avoidance of double taxation, Article XV provides that, on the...

29 CFR 779.327 - Wholesale sales.

Code of Federal Regulations, 2010 CFR

2010-07-01

... Particular Industryâ § 779.327 Wholesale sales. A wholesale sale, of course, is not recognized as a retail sale. If an establishment derives more than 25 percent of its annual dollar volume from sales made at... 29 Labor 3 2010-07-01 2010-07-01 false Wholesale sales. 779.327 Section 779.327 Labor Regulations...

29 CFR 779.327 - Wholesale sales.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 29 Labor 3 2012-07-01 2012-07-01 false Wholesale sales. 779.327 Section 779.327 Labor Regulations... Particular Industryâ § 779.327 Wholesale sales. A wholesale sale, of course, is not recognized as a retail sale. If an establishment derives more than 25 percent of its annual dollar volume from sales made at...

29 CFR 779.327 - Wholesale sales.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 29 Labor 3 2013-07-01 2013-07-01 false Wholesale sales. 779.327 Section 779.327 Labor Regulations... Particular Industryâ § 779.327 Wholesale sales. A wholesale sale, of course, is not recognized as a retail sale. If an establishment derives more than 25 percent of its annual dollar volume from sales made at...

29 CFR 779.327 - Wholesale sales.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 29 Labor 3 2011-07-01 2011-07-01 false Wholesale sales. 779.327 Section 779.327 Labor Regulations... Particular Industryâ § 779.327 Wholesale sales. A wholesale sale, of course, is not recognized as a retail sale. If an establishment derives more than 25 percent of its annual dollar volume from sales made at...

29 CFR 779.327 - Wholesale sales.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 29 Labor 3 2014-07-01 2014-07-01 false Wholesale sales. 779.327 Section 779.327 Labor Regulations... Particular Industryâ § 779.327 Wholesale sales. A wholesale sale, of course, is not recognized as a retail sale. If an establishment derives more than 25 percent of its annual dollar volume from sales made at...

27 CFR 53.96 - Constructive sale price; special rule for arm's-length sales.

Code of Federal Regulations, 2010 CFR