Synopsis
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 several states. The 2014 edition of the Sales and Use Tax Answer Book continues to provide coverage of 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.
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About the Author
Bruce M. Nelson, MA, is a CPA with Ehrhardt -Keefe-Steiner-Hottman-PC. Prior to taking this position he was 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. James T. Collins, JD, is 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. 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.
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Sales and Use Tax Answer Book (2014)
Seller: ThriftBooks-Atlanta, AUSTELL, GA, U.S.A.
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Paperback. Condition: Fair. No Jacket. Readable copy. Pages may have considerable notes/highlighting. ~ ThriftBooks: Read More, Spend Less. Seller Inventory # G0808035592I5N00