 |
||
| [Editor's Note: This document -- which continues Document No. HST29005 (Part 1) -- contains a large table, associated footnotes, and a staff memo pertaining to the table. The table itself appears in three parts, divided vertically at several points. Perhaps the best means of using the document is to print it out and assemble the various pieces. Sorry for the inconvenience; we're working to eliminate it.] | ||
Congressional bills
and resolutions pertaining to This tabulation, while not necessarily complete, is believed to include all principal proposals relating to general sales and gross income taxes. KEY NUMBER-For purposes of ready cross reference, bills and resolutions are given key numbers indicating the Congress, the session, and the chronological sequence of the measures introduced during each Congressional session. Thus, 67-1-2 refers to the second proposal introduced during the 67th Cong., 1st session. RELATED PROPOSALS-The list of related proposals, while not necessarily complete, is believed to include all proposals identical with or deriving directly from the proposal cited.
[Part 1 of 3]
-----------------------------------------------------------------
Principal provisions
Key Citation
number Base Rate
-----------------------------------------------------------------
65-2-1 S. 4879 All sales /2/
transactions
of 5 cent or
more /1/
66-3-1 H.R. 14956 (1) Sales 1%
of (a) tangible
property, (b)
intangible
property,
(c) utility
services
(light, heat,
and power);
(2) rentals;
(3) amounts
received from
interest
(or discounts) /3/
67-1-1 H.R. 2226 Same as H.R. 14956 (66-3-1)
67-1-2 S. 202 Sales and 1%
leases of all
goods
67-1-3 H.R. 7867 Combined spending
and income
tax (1) Spending /4/
tax-amounts of
expenditure in
excess of
exemption (2) Income 10%
tax-income not
spent
67-1-4 Amendment to Sales and leases 3%
H.R. 8245 by manufacturers
(Revenue Bill of articles
of 1921) sold or leased for
final consumption
or use
67-1-5 Amendment to Same as 67-1-4 except that
H.R. 8245 rate is 1%, and that sales of
(Revenue Bill farm products are exempt
of 1921)
67-1-6 Amendment to Sales and leases 0.5%
H.R. 8245 of all goods /5/
(Revenue Bill
of 1921)
67-1-7 Amendment to Same as 67-1-5 except that
H.R. 8245 rate is 3%
(Revenue Bill
of 1921)
67-2-1 H.R. Sales by 1%
9410(*) (1) manufacturer
and importer
(a) to wholesaler
(b) to retailer
and consumer
(2) wholesaler
to retailer
2%
1%
67-2-2 H.R. 9497(*) Same as H.R. 9410 (67-2-1) except
that rate on sales by manufacturer
and importer to retailer is 3%
67-2-3 H.R. 9605 Sales and leases at 3%
wholesale of
goods ready for
final consumption
or use, including
sales of mechanical
and electrical energy
67-2-4 H.R. Sales by manufacturers 1.5% /6/
9658(*) and wholesalers
/6/
67-2-5 Amendment Sales and leases by 0.5% /8/
to H.R. manufacturers of
10874(*) articles sold or
leased for final
consumption or use
72-1-1 Title IV, Sales by licensed 2.25% /10/
H.R. 10236 manufacturers of
(Revenue Bill articles sold for
of 1932) final consumption or
use (including sales
of gases and
electricity, but
excluding sales
of real property) /9/
72-2-1 H.R. 13486 Sales by manufacturers 1.75%
and importers of
articles sold for final
consumption or use
73-1-1 H.R. 1669 Same as H.R. 13486 (72-2-1) except that
rate is 2.25;
73-1-2 Amendment to Sales by manufacturers 1.75%
H.R. 5755 of articles sold /12/
(N.I.R.A. for final consumption
Act) or use /11/
73-2-1 S.Res. 245 Authorized the Committee on Finance to
make a complete study with a view
to determining the advisability of a
Federal sales tax on all articles
except foodstuffs
74-1-1 H.R. 1424 Same as Amendment to H.R. 5755 (73-1-2)
except that rate is 2.25% /12/, /13/
74-1-2 H.R. All sales 2% /14/
3977(**) transactions
74-1-3 H.R. 6327 Same as H.R. 13486 (72-2-1) except that
rate is 3%
74-1-4 H.R. 7154(**) All sales 2%
transactions /16/
74-2-1 H.Res. 443 Authorized the appointment of a select
committee of 8 members of the House to
inquire into old-age pension plans with
respect to which legislation had been
submitted to the House, and particularly
that embodied in H.R. 7154. (This
resolution is important in the history of
sales tax proposals because extensive
consideration was given to the sales tax
provisions of H.R. 7154 (74-1-4) in the
bearings held by this committee.)
75-1-1 H.R. 10(**) Same as H.R. 7154 (74-1-4) except
that no provision is made
for exemption of
(1) sales of tax-exempt securities and
(2) isolated transaction of less
than $50 /17/
75-1-2 H.R. 4199(**) Same as H.R. 2%
7154 (74-1-4)
with certain
exceptions /18/
76-1-1 H.R. 11(**) Gross income (less 2%
expenditures for
wages, taxes and
license fees,
and interest)
76-1-2 H.R. 2(**) Same as H.R. 4199 (75-1-2)
76-1-3 S. 3(**) Same as H.R. 4199 (75-1-2)
76-1-4 H.R. 4581(**) All sales /19/
transactions
76-1-5 H.R. 5620(**) Same as H.R. 11 (76-1-1) except that
first $60 (instead of first $100) of gross
income each month is exempt.
76-1-6 H.R. 6378(**) Same as H.R. 6466 (76-1-7)
76-1-7 H.R. 6466(**) Gross income of 0.5%
(1) manufacturers and 2%
wholesalers;
(2) all other
businesses, trades, or
occupations (including
personal services)
76-3-1 H.R. 8264(**) Gross income 2%
(in excess of
$250 a month)
of all persons
and companies
76-3-2 S. 3255(**) Same as H.R. 8264 (76-3-1)
76-3-3 H.R. 8290(**) Same as H.R. /21/
7154 (74-1-4)
with certain
exceptions /20/
76-3-4 H.R. 9048(**) Same as H.R. 8264 (76-3-1)
77-1-1 H.R. 601(**) Same as H.R. 5620 (76-1-5)
77-1-2 H.R. 1036(**) Same as S. 3255 (76-3-2)
77-1-3 H.R. 1410(**) Gross income (less 2%
cost price of
component parts
and of articles
purchased for
resale) /22/
77-1-4 H.R. 3995 Sales by licensed 8% /25/
manufacturers of
articles for final
consumption or
use /23/, /24/
77-1-5 H.R. 4013(**) All sales 2%
transactions
(including
personal
services)
77-1-6 S. 1178(**) Same as H.R. 1410 (77-1-3)
77-1-7 H.R. 4236(**) Same as H.R. 4199 (75-1-2)
-----------------------------------------------------------------
[Part 2 of 3]
-----------------------------------------------------------------
Principal provisions
Key Sponsor Date
number Exemptions of
introduction
-----------------------------------------------------------------
65-2-1 Federal, State and Borah 8/22/18
local governments: (Utah)
allied governments;
enlisted men in
military and
naval service of
the U. S. and
allied countries;
American Red Cross
and other relief
organizations with
respect to purchases
for relief work;
entertainments
and other activities
to raise money
for war relief work.
66-3-1 Receipts of $200 a Mott 12/11/20
month; sales of (N. Y.)
personal services;
transportation of
persons and property;
transportation of
oil by pipe lines;
communication; seats,
berths, etc. on
trains and vessels;
sales by governments
and non-profit
organizations;
exports.
67-1-1 Same as H.R. 14956 (66-3-1) Mott 4/11/21
(N. Y.)
67-1-2 First $6,000 of Smoot 4/12/21
annual sales; sales (Utah)
by governmental
units, hospitals, Army
and Navy commissaries
and canteens, non-profit
organizations; exports.
Certain articles already
subject to selective
excises are exempt.
(Excises on articles not
specifically exempt are
repealed.)
67-1-3 Annual exemption of Mills 7/20/21
$2,000 for single (N. Y.)
individual and
$4,000 for head of
family; all ordinary
expenses of business,
trade, or profession;
taxes; gifts for
charitable or educational
purposes; medical expenses;
investments made during
year, including real
estate; insurance
premiums.
67-1-4 Same as S. 202 (67-1-2) Smoot 9/30/21
except for addition (Utah)
of sales of refined
gold and silver, and
sales by public utilities.
67-1-5 Same as 67-1-4 except that Smoot 11/3/21
rate is 1%, and that sales of (Utah)
farm products are exempt
67-1-6 $6,000 of gross annual Smoot 11/3/21
sales; sales to U. S.; sales (Utah)
of refined gold and
silver; sales by farmers;
articles already taxed;
exports.
67-1-7 Same as 67-1-5 except that Smoot 11/7/21
rate is 3% (Utah)
67-2-1 Foodstuffs for human Rossdale 12/9/21
consumption; real property; (N. Y.)
intangible property;
life insurance; newspapers,
magazines, and
publications by
educational, religious
and charitable
organizations.
67-2-2 Same as H.R. 9410 (67-2-1) Ryan 12/12/21
except that rate on sales by (N. Y.)
manufacturer and importer to
retailer is 3%
67-2-3 Annual sales of $5,000; Watson 12/17/21
sales by governments, (Pa.)
hospitals, Army and
Navy commissaries and
canteens; non-profit
organization; exports.
67-2-4 /7/ Volk 12/20/21
(N.Y.)
67-2-5 Same as 67-1-5 Smoot 8/30/22
(Utah)
72-1-1 Sales for further Crisp 3/7/32
manufacture or resale; for (Ga.)
export; to State or local
government; farm products,
seeds, fertilizer, feeds;
specified foods;
newspapers and magazines;
books for blind; school
books, Bibles; articles
and manuals of religious
devotion; altars, regalia,
etc. for use in churches;
articles already taxed.
72-2-1 Sales for further McLeod 12/9/32
manufacture or resale; (Mich.)
for export; to State or local
government; clothing
(wholesale price less
than $25); tools and
implements; farm and
garden products, seeds,
fertilizer, feeds;
specified foods;
newspapers and magazines;
books for blind;
school and religious
books; articles and manuals
of religious devotion;
altars, regalia, etc.
for use in churches;
articles already taxed.
73-1-1 Same as H.R. 13486 (72-2-1) McLeod 3/9/33
except that rate is 2.25; ***
73-1-2 Sales for further Reed 6/9/33
manufacture or resale; (Pa.)
sales to State or ***
political subdivision; (Mass.)
farm products Byrd
unprocessed other (Va.)
than by original
producer; feeds;
food, foodstuffs,
coffee, tea; wearing
apparel; medicines (other
than patent and
proprietary);
articles already
taxed; exports.
73-2-1 Authorized the Committee on Barbour 5/20/34
Finance to make a complete study (N. J.)
with a view to determining the
advisability of a Federal sales
tax on all articles except
foodstuffs
74-1-1 Same as Amendment to H.R. 5755 Treadway 1/3/35
(73-1-2) except that rate is (Mass.)
2.25% /12/, /13/
74-1-2 Income from personal McGroarty 1/16/35
services. /15/ (Calif.)
74-1-3 Same as H.R. 13486 (72-2-1) McLeod 3/1/35
except that rate is 3% (Mich.)
74-1-4 Isolated transfers of McGroarty 4/1/35
property of less than (Calif.)
$100 value, or any
isolated transaction of
less than $50 which
does not arise in
usual course of business;
loan, deposit, withdrawal
from deposit, pledge
of property or money;
sales of tax-exempt
securities.
74-2-1 Authorized the appointment of a Bell 3/10/36
select committee of 8 members of (Mo).
the House to inquire into
old-age pension plans with
respect to which legislation had
been submitted to the House, and
particularly that embodied in
H.R. 7154. (This resolution is
important in the history of
sales tax proposals because
extensive consideration was
given to the sales tax
provisions of H.R. 7154 (74-1-4)
in the bearings held by this
committee.)
75-1-1 Same as H.R. 7154 (74-1-4) McGroarty 1/5/37
except that no provision is made (Calif.)
for exemption of (1) sales of
tax-exempt securities and (2)
isolated transaction of less
than $50 /17/
75-1-2 Personal services; Crosby 2/2/37
transactions by (Pa.)
governmental agencies
or sales of
government securities.
No tax payable if amount
of tax due for any
month is less than $1.
76-1-1 Governmental agencies; Sheppard 1/3/39
China Trade Act (Calif.)
corporations; specified
non-profit organizations;
$100 gross income each
month; first $2,000 of
amounts received
through accident or
health insurance, under
workmen's compensation,
damages on account of
personal injuries or
sickness; income
from life
insurance policies;
income from government
securities; income
exempt by treaty;
income of foreign
governments or their
employees; exports.
76-1-2 Same as H.R. 4199 (75-1-2) Hendricks 1/3/39
(Fla.)
76-1-3 Same as H.R. 4199 (75-1-2) Pepper 1/4/39
(Fla.)
76-1-4 Isolated transactions Guyer 2/28/39
in amounts not exceeding (Kansas)
$50; contributions to
churches and charitable
organizations.
76-1-5 Same as H.R. 11 (76-1-1) except Magnuson 4/6/39
that first $60 (instead of first (Wash.)
$100) of gross income each month
is exempt.
76-1-6 Same as H.R. 6466 (76-1-7) Hendricks 5/17/39
(Fla.)
76-1-7 National banks; Hendricks 5/23/39
non-profit organizations; (Fla.)
amounts received from
life insurance, endowment
or annuity contracts;
from accident or health
insurance, under
workmen's compensation;
amounts received as
compensatory damages
for tort injury;
amounts collected
as Federal, State,
territorial gasoline
taxes and as Federal
amusement taxes;
benefit payments;
alimony and similar
settlements.
76-3-1 Non-profit organizations; Hendricks 1/1/40
amounts received from (Fla.)
life insurance;
property, accident
or health insurance;
under workmen's
compensation; compensatory
damages for tort injury;
benefit payments.
76-3-2 Same as H.R. 8264 (76-3-1) Downey 2/2/40
(Calif.)
76-3-3 Personal services Green 2/2/40
(Fla.)
76-3-4 Same as H.R. 8264 (76-3-1) Green 3/25/40
(Fla.)
77-1-1 Same as H.R. 5620 (76-1-5) Magnuson 1/3/41
(Wash.)
77-1-2 Same as S. 3255 (76-3-2) O'Connor 1/3/41
(Mont.)
77-1-3 Governmental agencies; Larrabee 1/6/41
China Trade (Ind.)
Act corporations;
non-profit organizations;
$80 gross income each
month; first
$5,000 of amounts
received from accident
or health insurance,
under workmen's
compensation, by
suit or agreement on
account of personal
injuries, from life, fire,
or other insurance;
income from government
securities; income
exempt by treaty;
income of foreign
governments or their
employees.
77-1-4 Sales for further O'Connor 3/13/41
manufacture or (Mont.)
resale; sales to
State or political
subdivision;
farm products unprocessed
other than by
original producer;
articles already taxed;
exports.
77-1-5 No tax paid if tax Casey 3/14/41
due for a month is (Mass.)
less than $1.
77-1-6 Same as H.R. 1410 (77-1-3) Langer 3/20/41
(N. D.)
77-1-7 Same as H.R. 4199 (75-1-2) Flaherty 3/31/41
(Mass.)
-----------------------------------------------------------------
[Part 3 of 3]
----------------------------------------------------
Congressional action
subsequent to
reference to
Key appropriate Related
number comm. (Ways and proposals
Means or Senate
Finance)
----------------------------------------------------
65-2-1 Senate Finance
Committee Hearings
on Revenue Act of
1918 (9/16/18),
pages 499-510
66-3-1 H.R. 2226
(67-1-1)
67-1-1
67-1-2 Smoot bill was not
specifically considered,
but at special
invitation of
Committee, proponents
and opponents of
sales tax appeared
before the Senate
Finance Comm. Hearings
on the Revenue
Act of 1921. (5/9-
27/21), pages 21-496.
67-1-3 Ways and Means Comm.
Hearings on Internal
Revenue Revision,
1921, (7/26-29/21)
pages 144-154
67-1-4 Offered on floor Amendment
as amendment. to H.R. 8245
Later withdrawn (67-1-5)
by sponsor and (67-1-7)
replaced by 67-1-5 H.R. 10874
(67-2-5)
67-1-5 Offered on floor See Amendment
as amendment and to H.R. 8245
defeated, 11/3/21 (67-1-4)
67-1-6 Offered on floor
as amendment
and defeated,
11/4/21
67-1-7 Offered on floor See Amendment
as amendment and to H.R. 8245
defeated, 11/7/21 (67-1-4)
67-2-1 H.R. 9497
(67-2-2)
67-2-2
67-2-3
67-2-4
67-2-5 Offered on floor See Amendment
as amendment to H.R. 8245
and (67-1-4)
defeated, 8/30/22
72-1-1 Reported favorably by H.R.13400
Ways and Means (72-2-1)
Comm. (House H.R. 1009
Report 708, (73-1-1)H.R. 6327
72nd Congr., 1st (74-1-3)
sess.) Considered
on 3/24/32. Amendment
offered
by Mr. Doughton
to strike the sales
tax from the
Revenue Bill was
adopted. Effort on
4/1/32 to restore
the sales tax
to the Revenue
Bill was defeated.
72-2-1 See Title IV,
H.R. 10236
(72-1-1)
73-1-1 See Title IV,
H.R. 10236
(72-1-1)
73-1-2 Offered on floor H.R. 1424
as amendment (74-1-1)
and defeated,
6/3/33
73-2-1
74-1-1
74-1-2 Considered in Ways H.R. 7154
and Means Comm. (7-1-4)
Hearings on H.R.
4120 (Social
Security Bill)
2/1/35. pages 677-760;
Senate Finance
Comm. Hearings
on S. 1130
(Soc. Sec. Bill)
2/16/35. pages
1015-1070
74-1-3 See Title IV.
H.R. *** (72-1-1)
74-1-4 See H. Res. H.R. 3977
443(74-2-1) (74-1-2)
H.R. 10 (75-1-1)
H.R. 4199 (75-1-2)
H.R. 8290 (76-3-3)
H.R. 4236 (77-1-7)
74-2-1 The Select Committee
Investigating Old-Age Pension
Organizations was appointed
3/11/36 and held hearings on
selected days between
3/26/36-7/7/36
75-1-1 See
H.R. 7154
(74-1-4)
75-1-2 See
H. R. 7154
(74-1-4)
76-1-1 H.R. 5620
(76-1-5)
H.R. 601
(77-1-1)
76-1-2 See
H.R. 7154
(74-1-4)
76-1-3 See
H.R. 7154
(74-1-4)
76-1-4
76-1-5
76-1-6 Withdrawn by
sponsor as
defective
and replaced
by H.R. 6466
(76-1-7)
76-1-7 Reported by
Ways and
Means Comm.
without recommendation
(H. Rept.
690, 76th
Congr., 1st sess.,
5/25/39).
Defeated 6/1/39.
76-3-1 S. 3255
(76-3-2)
H.R. 9048
(76-3-4)
H.R. 1036
(77-1-2)
76-3-2
76-3-3
76-3-4
77-1-1 See
H.R. 11
(76-1-1)
77-1-2 Considered in See
Hearings before H.R.
the Special 8264
Senate Committee (76-3-1)
to Investigate
the Old-Age,
Pension System,
pursuant to
S. Res. 129,
(7/24/41),
pages 151-191
77-1-3 S. 1178
(77-1-6)
77-1-4
77-1-5
77-1-6
77-1-7 See
H.R.7154
(74-1-4)
----------------------------------------------------
|
||
| MEMORANDUM TO THE FILES March 20, 1942. Subject: The log of Congressional bills and resolutions pertaining to general sales taxes 1916-1941, prepared by Miss Wells. The log of Congressional bills and resolutions pertaining to general sales taxes 1918-1941, prepared by Miss Wells, was reviewed and a number of suggestions were offered orally. The main suggestions made were as follows: 1. The classification of the various taxes into "retail", "manufacturers", "turn-over", "transactions", etc. taxes was criticised since there was no accurate basis for the classification for the various bills and resolutions. Mr. Farioletti concurred in this and these columns will be dropped from the table. 2. The citation column should indicate whether the particular bill was an original one or an amendment to another bill. 3. The columns referring to Congressional action should be reduced to one column, the heading to read "Congressional action subsequent to reference to the appropriate committee (Ways and Means or Senate Finance)." 4. In addition, technical points and points of accuracy were indicated.
|
||
     |