LEADER 00000cam a2200589 i 4500 
001    on1232237129 
003    OCoLC 
005    20210615130106.0 
006    m     o  d f       
007    cr ||||||||||| 
008    210122s2021    dcu     ob   f000 0 eng c 
024 8  39-545|q(GPO jacket number) 
040    GPO|beng|erda|epn|cGPO|dOCLCO|dOCLCF|dGPO|dMvI 
042    pcc 
043    n-us--- 
050  4 KF26|b.S6 2019u 
074    1049-M (online) 
086 0  Y 4.SM 1/2:S.HRG.116-287 
090    KF26|b.S6 2019u 
110 1  United States.|bCongress.|bSenate.|bCommittee on Small 
       Business and Entrepreneurship,|0https://id.loc.gov/
       authorities/names/no2001081659|eauthor. 
245 10 Remote online sales tax :|bexamining the impact on small 
       businesses of the Supreme Court's decision in South Dakota
       v. Wayfair : hearing before the Committee on Small 
       Business and Entrepreneurship, United States Senate, One 
       Hundred Sixteenth Congress, first session, August 28, 
       2019. 
264  1 Washington :|bU.S. Government Publishing Office,|c2021. 
300    1 online resource (iii, 39 pages). 
336    text|btxt|2rdacontent 
337    computer|bc|2rdamedia 
338    online resource|bcr|2rdacarrier 
347    text file|2rdaft 
490 1  S. hrg. ;|v116-287 
500    GPO Cataloging Record Distribution Program (CRDP). 
504    Includes bibliographical references. 
511 0  Hearing witnesses: Moore, Mr. Dwight, CEO, Tradeport, 
       Acton, MA; Byers, Ms. Ailie, President, Alpenglow Benefit 
       Auctions, North Conway, NH; Hennessey, Mr. John, President,
       Littleton Coin Company, Littleton, NH; Badger, Mr. Scott, 
       Co-Founder, Lupine Pet Center, Center Conway, NH. 
518    Date of hearing: 2019-08-28. 
588    Description based on online resource; title from PDF title
       page (govinfo, viewed Jan. 22, 2021). 
650  0 Electronic commerce|xTaxation|0https://id.loc.gov/
       authorities/subjects/sh98000910|zUnited States.|0https://
       id.loc.gov/authorities/names/n78095330-781 
650  0 Sales tax|zUnited States.|0https://id.loc.gov/authorities/
       subjects/sh2008111166 
650  0 Small business|zUnited States|xFinance.|0https://
       id.loc.gov/authorities/subjects/sh2008111756 
650  7 Electronic commerce|xTaxation.|2fast|0https://
       id.worldcat.org/fast/906922 
650  7 Sales tax.|2fast|0https://id.worldcat.org/fast/1103887 
650  7 Small business.|2fast|0https://id.worldcat.org/fast/
       1121223 
650  7 Finance.|2fast|0https://id.worldcat.org/fast/924349 
650  7 Small business|xFinance.|2fast|0https://id.worldcat.org/
       fast/1121265 
651  7 United States.|2fast|0https://id.worldcat.org/fast/1204155
655  7 Legislative hearings.|2fast|0https://id.worldcat.org/fast/
       1910825 
655  7 Legislative hearings.|2lcgft|0https://id.loc.gov/
       authorities/genreForms/gf2013025047 
776 08 |iPrint version:|aUnited States. Congress. Senate. 
       Committee on Small Business and Entrepreneurship.|tRemote 
       online sales tax|w(DLC) 2020419408|w(OCoLC)1240311714 
810 1  United States.|bCongress.|bSenate.|tS. hrg. ;|0https://
       id.loc.gov/authorities/names/n83707917|v116-287. 
856 40 |uhttps://purl.fdlp.gov/GPO/gpo150479 
901    MARCIVE 20231220 
948    |d20210317|cGPO|tfdlp newonline 167 jan-feb21|lridw 
948    |d20210927|cGPO|tfdlp changedonline May-Aug 273|lridw