< Back to S. 2612 (105th Congress, 1997–1998)

Text of the Fort Campbell Tax Fairness Act of 1998

This bill was introduced on October 9, 1998, in a previous session of Congress, but was not enacted. The text of the bill below is as of Oct 9, 1998 (Introduced).

Source: GPO

S 2612 IS

105th CONGRESS

2d Session

S. 2612

To provide that Tennessee may not impose sales taxes on any goods or services purchased by a resident of Kentucky at Fort Campbell, nor obtain reimbursement for any unemployment compensation claim made by a resident of Tennessee relating to work performed at Fort Campbell.

IN THE SENATE OF THE UNITED STATES

October 9 (legislative day, OCTOBER 2), 1998

Mr. FORD introduced the following bill; which was read twice and referred to the Committee on Governmental Affairs


A BILL

To provide that Tennessee may not impose sales taxes on any goods or services purchased by a resident of Kentucky at Fort Campbell, nor obtain reimbursement for any unemployment compensation claim made by a resident of Tennessee relating to work performed at Fort Campbell.

    Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ‘Fort Campbell Tax Fairness Act of 1998’.

SEC. 2. CLARIFICATION OF STATE AUTHORITY TO IMPOSE SALES TAXES ON CERTAIN GOODS AND SERVICES AND PROVIDE UNEMPLOYMENT COMPENSATION FOR CERTAIN EMPLOYEES.

    (a) IN GENERAL- Chapter 4 of title 4, United States Code, is amended by inserting after section 111a the following:

‘Sec. 111b. Treatment of certain goods and services purchased at Fort Campbell

    ‘Notwithstanding section 105, goods and services purchased at Fort Campbell within the borders of the State of Tennessee shall be subject to taxation by the State of Tennessee or any political subdivision thereof only if the individual purchasing such goods or services is a resident of the State of Tennessee or such political subdivision.

‘Sec. 111c. Treatment of unemployment benefits for certain employees at Fort Campbell

    ‘The State of Kentucky shall have no obligation or responsibility to provide unemployment compensation for individuals who are residents of the State of Tennessee where such unemployment compensation is based on pay and compensation for personal services performed at Fort Campbell.’.

    (b) TECHNICAL AND CONFORMING AMENDMENT- The table of sections for chapter 4 of title 4, United States Code, is amended by inserting after the item relating to section 111a the following:

      ‘111b. Treatment of certain goods and services purchased at Fort Campbell.

      ‘111c. Treatment of unemployment benefits for certain employees at Fort Campbell.’.

    (c) EFFECTIVE DATE- The amendments made by this Act shall apply to transactions made, and pay and compensation paid, after the date of enactment of this Act.