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Get 4Q 2011 Form 10-K - Cigna - Library Unt

Et, NW Suite 450 Washington, DC 20575 Phone: (202) 653-5640 FM:((202)653-5429 ii U.S.Advisory Commissionon Intergovernmental Relations Preface and Acknowledgments State andlocal governments have beenunable to require collection of their sales taxes by out-of-state mail order firmssince the 1%7U.S. Supreme Court opinion in National Bellas Hess v. Illinois Depdment of Revenue. The Court held that the companies could not be required to collect sales and use taxes for states in which their only.

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