Items related to Sales and Use Tax Answer Book
The Sales and Use Tax Answer Book is the key reference source for which practitioner's have been searching. Not only is it comprehensive and clear; it also provides extensive formal cites to important case literature. 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. The 2007 edition of the Sales and Use Tax Answer Book contains new material on topics such as subjects of sales and use tax, taxable persons, taxable transactions, interstate and extraterritorial transactions, constitutional issues and the latest updates on the Streamlined Sales Tax Project. Also included are case summaries which cover such areas as statistical sampling methodology, nexus, collection of sales tax by remote sellers, sales tax and the requirements of the commerce clause, sales made through independent contractors or brokers, sales and use tax in internet/electronic commerce, collection of use tax by a remote seller and minimum contacts requirements for out-of-state retailers.
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About the Author:
Bruce M. Nelson, MA, is a CPA with the law firm of Silverstein & Pomerantz, LLP. Prior to joining Silverstein & Pomerantz, he was the Manager of Tax Policy for two years at the state of Colorado. Before that, he was a Senior Tax Manager for several years in a "Big Four" accounting firm, where he ran the state and local tax desk. Bruce earned a Bachelor of Arts degree from the University of Nebraska-Lincoln and a Master's degree from Colorado State University, and he is a certified public accountant in the state of Colorado. He is also on the adjunct faculty for Regis University where he teaches courses in individual, partnership, and corporate taxation. He is a frequent seminar speaker and teaches continuing education classes in state and local tax for the University of Denver's Graduate Tax Program and the Colorado Society of CPAs, and the American Institute of CPAs. Bruce has published more than 30 tax articles in many publications including the Journal of Accountancy, Tax Executive, Controller Magazine, the Journal of Multistate Taxation, State Tax Notes and Colorado Lawyer. He is also the co-author of the Sales and Use Tax Answer Book and co-editor of the Guidebook to Colorado Taxes, both published by Commerce Clearing House. Bruce is a member of the American Institute of Certified Public Accountants and the Colorado society of Certified Public Accountants. James T. Collins, JD, is the Executive Director of the Deloitte and Touche Center for Multistate Taxation 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 is an adjunct professor of taxation in the School of Business Administration at the University of Wisconsin-Milwaukee, where he has taught an interstate and local taxation course since 1980. He serves as the editor in chief and chairman of the editorial board of the Journal of State Taxation and as co-edit
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- PublisherAspen Publishers
- Publication date2001
- ISBN 10 0735517401
- ISBN 13 9780735517400
- BindingPaperback
- Number of pages250
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