The Sales and Use Tax Answer Book is the key reference source for which practitioners have been searching. Not only is it comprehensive and clear; it also provides extensive citation to important case and statutory law. Forty-five states and the District of Columbia impose a sales tax on the retail sale of tangible personal property and selected services. In addition, there are 7, 500 cities, municipalities, towns, school districts, counties, and other special taxing districts that levy sales and use taxes. The varying rates, the changing jurisdictional boundaries, the different tax bases, and the often inconsistent and contradictory interpretations of similarly worded statutes are all covered. The book also includes a chapter on sales tax reforms, particularly the Streamlined Sales Tax Project.In short, a taxpayer cannot challenge a statea#39;s revenue or spending decisions simply by virtue of being a taxpayer. ... While it seems unlikely that the casea#39;s reasoning with respect to an income tax will be equally applicable to transaction- based sales taxes, the case serves ... aquot;[Quill, at 313] National Bellas Hess was a Missouri mail-order seller, whose only contacts with the state of Illinois were through theanbsp;...
|Title||:||Sales and Use Tax Answer Book (2009)|
|Author||:||Bruce M. Nelson, James T. Collins, John C. Healy|
|Publisher||:||CCH - 2008-11-01|