Multistate Corp Tax Guide Mid-Year Supplement Streamlined Sales Tax Project
Multistate Corp Tax Guide Mid-Year Supplement Streamlined Sales Tax Project

Author: John C. Healy

Publisher:

Published: 2005-06

Total Pages: 500

ISBN-13: 9780808089179

DOWNLOAD EBOOK

The Streamlined Sales Tax Project (SSTP) represents the most comprehensive attempt at broad-based reform of the sales tax system in all the states since sales taxes were first enacted in the 1930s. While not every transaction would be affected by the SSTP, it seems likely that every taxpayer will be affected in some way, either as a retailer or purchaser, once the SSTP takes effect. The book provides an analysis of the SSTP and its impact on the states. It also includes charts highlighting highlight key statutory provisions of the SSTP and that provide summaries of each state's progress with enactment of these provisions.

Taxation of Online Sales
Taxation of Online Sales

Author: Thomas M. Lenard

Publisher:

Published: 2004

Total Pages: 42

ISBN-13:

DOWNLOAD EBOOK

"The days of tax-free Internet shopping may be numbered, at least if state officials promoting the Streamlined Sales Tax Project (SSTP) get their way. They hope their multi-state compact to harmonize elements of state taxation will be enough to convince the federal government that requiring interstate tax collection is not an 'undue burden' on interstate commerce, thus illegal and unconstitutional. But, convincing enough states to sign on may be a challenge, given a new study that shows states that opt-out would experience 'substantial' benefits." [press release].