[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[S. 2612 Introduced in Senate (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.
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