Sales Taxation

Sales Taxation

Author: John Fitzgerald Due

Publisher:

Published: 1994

Total Pages: 378

ISBN-13:

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Completely revised and updated edition of publication on US state and local sales taxes as of the early nineties.


The Sales Tax in the American States

The Sales Tax in the American States

Author: Robert Murray Haig

Publisher:

Published: 1934

Total Pages: 876

ISBN-13:

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Studies how the financial distress of the depression caused many states to implement a sales tax. Also looks at how the new taxes worked and what were the new burdens, as well as the reactions of the consumers.


State and Local Sales Taxation

State and Local Sales Taxation

Author: John Fitzgerald Due

Publisher:

Published: 1971

Total Pages: 360

ISBN-13:

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Detailed analysis of the structure and operation of the state and local sales taxes in the United States.


Sales and Use Tax Answer Book (2009)

Sales and Use Tax Answer Book (2009)

Author: Bruce M. Nelson

Publisher: CCH

Published: 2008-11

Total Pages: 624

ISBN-13: 9780808092384

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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.


Sales Taxation

Sales Taxation

Author: William F. Fox

Publisher: Bloomsbury Publishing USA

Published: 1992-09-21

Total Pages: 198

ISBN-13: 0313067473

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This book is a comprehensive analysis of the major issues in state sales taxation. Topics such as taxation of services, mergers and acquisitions, nonprofit organizations, media, religious organizations, and international companies are analyzed by a group of the nation's leading experts on state taxation, including representatives of industry, government, and academia. The book identifies long-term qualitative and quantitative trends in the sales tax base and rates. Likely policy changes during the next decade are pinpointed and their implications discussed. Emerging sales tax problems are identified and analyzed, and techniques for integrating equity in sales tax design are included. This unique volume will be of interest to tax planners and managers in business, and tax policy-makers and administrators in state and local governments.


Multistate Guide to Sales and Use Tax

Multistate Guide to Sales and Use Tax

Author: Daniel Davis

Publisher: CCH

Published: 2008-09

Total Pages: 720

ISBN-13: 9780808091912

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Multistate Guide to Sales and Use Taxation: Construction provides guidance to construction contractors for dealing with the difficult sales and use tax issues inherent in their businesses, particularly if they operate in several states. In addition to the usual problems in complying with different bodies of law, administering a hodge-podge of state and local tax rates, and dealing with a variety of tax agency audit programs, the contract process and insufficient recordkeeping further complicate an already complicated task.


Systems of General Sales Taxation

Systems of General Sales Taxation

Author: Robert F. W. van Brederode

Publisher: Kluwer Law International B.V.

Published: 2009-01-01

Total Pages: 402

ISBN-13: 9041128328

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This book gives and general overview of sales taxes and describes main characteristics of consumption taxation. It also provides an economic analysis of all the taxes covered and related tax issues such as tax shifting, tax incidence, the economic effect of reduced rates and exemptions, tax accumulation, regressivity, and the Laffer curve approach. In addition, it offers a tax policy approach in regard to specific economic sectors such as the treatment of small enterprises, financial services, and real property. The author further focuses on contrasts between US sales tax and European VAT (in regard of e-commerce and the treatment of capital goods). The work also offers legal analysis in areas such as cross-border transactions and US constitutional restraints.