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    Sales and Use Tax Answer Book (2013) (Paperback) By (author) Bruce M Nelson, By (author) James T Collins, By (author) John C Heal

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    DescriptionThe 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 recently enacted in several states. The 2013 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. 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. A free link to the online version (PDF) of the Multistate Corporate Tax Course 2013 for CPE will be included. There will no longer be a print version available.


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  • Full bibliographic data for Sales and Use Tax Answer Book (2013)

    Title
    Sales and Use Tax Answer Book (2013)
    Authors and contributors
    By (author) Bruce M Nelson, By (author) James T Collins, By (author) John C Heal
    Physical properties
    Format: Paperback
    Width: 178 mm
    Height: 248 mm
    Thickness: 44 mm
    Weight: 1,225 g
    Language
    English
    ISBN
    ISBN 13: 9780808030324
    ISBN 10: 0808030329
    Classifications

    B&T Book Type: NF
    BIC subject category V2: KFFD1
    BIC E4L: FIN
    B&T Merchandise Category: TXT
    Nielsen BookScan Product Class 3: S4.9
    BIC subject category V2: KFFH
    B&T General Subject: 180
    Ingram Subject Code: BE
    Libri: I-BE
    LC classification: HJ
    DC21: 336.207
    Warengruppen-Systematik des deutschen Buchhandels: 27750
    DC22: 336.207
    BISAC V2.8: BUS064000
    Abridged Dewey: 336
    BISAC V2.8: BUS064010
    Publisher
    CCH Incorporated
    Imprint name
    CCH Incorporated
    Publication date
    17 November 2012