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  • Broschiertes Buch

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…mehr

Produktbeschreibung
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 and a chapter on the gross receipts taxes that have been enacted in various states. Prior to his death in 2013, James T. Collins, JD, was the Executive Director of the Deloitte Multistate Tax Center at the University of Wisconsin-Milwaukee. Mr. Collins earned a Bachelor of Science degree in political science and a Juris Doctor degree from the University of Georgia. In addition, Mr, Collins was an adjunct professor of taxation in the School of Business Administration at the University of Wisconsin-Milwaukee, where he taught an interstate and local taxation course since 1980. He served as the editor in chief and chairman of the editorial board of the Journal of State Taxation.. He was named the 1994 Corporate Wisconsin Tax Professional of the Year. John C. Healy, MST, CPA, is the Managing Director of the Deloitte Multistate Tax Center and a senior lecturer in the Graduate Tax Program at the University of Wisconsin-Milwaukee, and is co-author of CCH's Multistate Corporate Tax Guide. Mr. Healy