State and local tax | Accounting homework help

 Please note that I am expecting you to do outside research to complete this assignment. It is expected that you will use case law and/or other applicable authority in the completion of this assignment.

The state of York is concerned about the health of its citizens who are cigarette smokers and also has a projected budget deficit for 2013 of $6 billion. To help solve both problems at once, the state assessed a $2 per pack sales tax on all cigarette sales within the state. The state expects to raise over $1 billion per year with this tax. It also hopes to discourage cigarette usage to the extent possible.

Unfortunately, during 2013, many people seek to avoid this tax. One particularly worrisome practice that has become common among people seeking to make a quick dollar, is to take advantage of the tax arbitrage by buying large quantities of cigarettes in neighboring Jersey (which has no cigarette tax) and selling them to York residents for 50 cents less than a normal retailer. The merchant then earns $1.50 per pack because the merchant did not pay York’s cigarette tax.

“Cigarettes Around The Country” (“CATC”) is a cigarette merchant incorporated in Delaware with a principal place of business in Jersey. It maintains a website on which it advertises cigarettes for five dollars per pack. New York residents routinely order cigarettes from CATC. CATC routinely fills and ships these orders without assessing, collecting or paying York’s cigarette tax.

York officials want to stop CATC’s activities. Please write an essay discussing the following two questions:

  1. Is CATC likely to be subject to York taxation or can they make any successful constitutional arguments to avoid being subject to York taxation? Discuss.
  2. Please discuss specific legal mechanisms by which New York may be able to successfully force CATC to collect and pay York’s cigarette tax. In other words, what types of courses of action may be likely to succeed in this regard?
Place your order
(550 words)

Approximate price: $22

Calculate the price of your order

550 words
We'll send you the first draft for approval by September 11, 2018 at 10:52 AM
Total price:
The price is based on these factors:
Academic level
Number of pages
Basic features
  • Free title page and bibliography
  • Unlimited revisions
  • Plagiarism-free guarantee
  • Money-back guarantee
  • 24/7 support
On-demand options
  • Writer’s samples
  • Part-by-part delivery
  • Overnight delivery
  • Copies of used sources
  • Expert Proofreading
Paper format
  • 275 words per page
  • 12 pt Arial/Times New Roman
  • Double line spacing
  • Any citation style (APA, MLA, Chicago/Turabian, Harvard)

Our guarantees

Delivering a high-quality product at a reasonable price is not enough anymore.
That’s why we have developed 5 beneficial guarantees that will make your experience with our service enjoyable, easy, and safe.

Money-back guarantee

You have to be 100% sure of the quality of your product to give a money-back guarantee. This describes us perfectly. Make sure that this guarantee is totally transparent.

Read more

Zero-plagiarism guarantee

Each paper is composed from scratch, according to your instructions. It is then checked by our plagiarism-detection software. There is no gap where plagiarism could squeeze in.

Read more

Free-revision policy

Thanks to our free revisions, there is no way for you to be unsatisfied. We will work on your paper until you are completely happy with the result.

Read more

Privacy policy

Your email is safe, as we store it according to international data protection rules. Your bank details are secure, as we use only reliable payment systems.

Read more

Fair-cooperation guarantee

By sending us your money, you buy the service we provide. Check out our terms and conditions if you prefer business talks to be laid out in official language.

Read more