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Appendix XIII-Continued States, the District of Columbia, and the Commonwealth of Puerto Rico, or any political a taxing subdivision of the foregoing.'

SEC. 202. The Committees shall report to their respective Houses the results of such studies, together with their proposals for legislation on or before July 1, 1962.3

Approved September 14, 1959.

1 As amended by P.L. 87–17, April 7, 1961, 75 Stat. 41, entitled "An Act to amend Public Law 86–272 relating to State taxation of interstate commerce”. Prior to the amendment section 201 read as follows:

“Sec. 201. The Committee on the Judiciary of the House of Representatives and the Committee on Finance of the United States Senate, acting separately or jointly, or both, or any duly authorized subcommittees thereof, shall make full and complete studies of all matters pertaining to the taxation by the States of income derived within the States from the conduct of business activities which are exclusively in furtherance of interstate commerce or which are a part of interstate commerce, for the purpose of recommending to the Congress proposed legislation providing uniform standards to be observed by the States in imposing income taxes on income so derived."

The amendment was explained in House Report No. 168, March 15, 1961 (accompanying H.R. 4363) as follows (p. 2):

“The committee is of the view that the scope of this study should be enlarged not only because it involves a unitary economic problem but because a solution predicated upon a consideration of only specified tax forms would be ineffective. In the event that Congress should determine to limit the imposition by the States of income or sales and use taxes upon interstate commerce, the States might then turn to other forms of taxes which were not considered by Congress. This is amply demonstrated by the ineffectiveness which any solution dealing with income taxes alone would have had on the problems brought to light by the Scripto decision (362 U.S. 207, 80 S. Ct. 619, 4 L. Ed. 2d 660 (1960)] in the area of sales and use taxes. A complete study must therefore take into account not only those taxes which happen to have been the subject of recent Supreme Court decisions but also others which have long vexed the courts.

“This bill would provide the comprehensive authority necessary to consider all matters relating to taxation by the States which affect business activities in interstate commerce.”

The foregoing statement was quoted with approval in Senate Report No. 87, March 24, 1961, pages 2-3. 2 The reporting date specified in the above section 202 was successively extended as follows:

To July 1, 1963, by P.L. 87-435, 76 Stat. 55.
To March 31, 1964, by P.L. 88–42, 77 Stat. 67.

To June 30, 1965, by P.L. 88–286, 78 Stat. 166. Under date of June 15, 1964, Chairman Celler of the House Judiciary Committee transmitted to the Speaker of the House of Representatives “the first section of a report from the Committee on the Judiciary regarding State taxation of interstate commerce”. The report (88th Congress, 2d Session, House Report No. 1480), prepared by the

Special Subcommittee on State Taxation of Interstate Commerce and entitled "STATE TĂXATION OF INTERSTATE COMMERCE" is in two volumes. Volume 1 consists of “Part 1-General Introduction” and “Part II-Income Taxes”. Volume 2 contains Appendixes A-P. With respect to the report Chairman Celler's letter of transmittal said (vol. 1, p. iii):

“This section of the report contains Part I, a general introduction to the report and Part II, a discussion of State income taxes. Subsequent sections will cover other forms of taxation, including sales and use taxes and capital stock taxes, as well as the recommendations produced by the study.”

Under date of June 30, 1965, Chairman Celler transmitted to the Speaker a report (89th Congress, 1st Session, House Report No. 565) dealing with the impact of sales and use, capital stock, and gross receipts taxes upon businesses selling goods across State lines. It is designated Volume 3, and consists of the following Parts:

Part III-Sales and Use Taxes
Part IV-Capital Stock Taxes
Part V-Gross Receipts Taxes

Appendixes Q-Z
With respect to this report Chairman Celler said (vol. 3, p. v):

“Together with the report on State income taxes filed last June, this completes the study undertaken pursuant to Public Law 86–272. Based on this study, recommendations for appropriate legislation will be forthcoming shortly."

Under date of September 2, 1965, Chairman Celler transmitted to the Speaker a report (891h Congress, 1st Session, House Report No. 952). It is designated Volume 4, and contains Part VIRECOMMENDATIONS and an Index to Volumes 1-4. The recommendations are based on the study presented in the first three volumes.


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