Sales and Use Tax Answer Book (2009)

Sales and Use Tax Answer Book (2009)

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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.EFT Method Used by the States (conta#39;d) Methods States Others Arizona (wire transfer), California (Fedwire transfer with prior permission ... New York (certified check), Ohio (ACH-debit/wire transfer), New Mexico (automated clearing house), Pennsylvania (credit card), South ... dictating how partial payments should be applied, and those rules often supersede the wishes or written instructions of taxpayers.

Title:Sales and Use Tax Answer Book (2009)
Author:Bruce M. Nelson, James T. Collins, John C. Healy
Publisher:CCH - 2008-11-01


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