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U.S. Master Sales and Use Tax Guide (2023)

U.S. Master Sales and Use Tax Guide (2023)

  • Author:
  • Publisher: CCH U.S.
  • ISBN: 9780808059066
  • Published In: September 2023
  • Format: Paperback , 1328 pages
  • Jurisdiction: U.S. ? Disclaimer:
    Countri(es) stated herein are used as reference only

List Price: HKD 3,020.00

HKD 2,929.40 Save HKD 90.60 (3%)

Delivery Time: around 3 weeks
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  • Description 
  • Contents 
  • Author 
  • Details

    Wolters Kluwer's U.S. Master Sales and Use Tax Guide is a quick-answer resource for professionals who work with multiple state tax jurisdictions. This Guide serves as a handy desktop reference containing succinct explanations and quick-glance charts detailing common sales and use tax issues for all states and the District of Columbia. It provides easy-to-read multistate overviews of sales taxes and describes for each state the basis, state and local tax rates, principal payment and return due dates, and countless other key facts and figures. The U.S. Master Sales and Use Tax Guide's concise and practical desk-reference format makes it the perfect complement to Wolters Kluwer's comprehensive subscription services, providing busy professionals with an annual snapshot of sales tax provisions they'll need to refer to time and again throughout the year. Those professionals who only occasionally deal with sales and use taxes will enjoy this attractively-priced handbook. And those "in the thick" of sales and use tax issues will appreciate having quick answers and overviews available for those times when it is more convenient than using a comprehensive research service. Especially helpful are the multistate quick-answer charts -- a Wolters Kluwer exclusive!

  • CCH's U.S. Master Sales and Use Tax Guide's comprehensive coverage includes:

    • OVERVIEW
      • Constitutional issues--federal Limitations
      • Multistate Agreements
    • CHARTS
      • Agricultural exemptions
      • Clothing
      • Collection Discounts Allowed Seller
      • Components of Basis
      • Computers and Computer Services
      • Drop Shipments
      • Electronic Payment of Sales tax
      • Exemption and Resale Certificates' Validity Periods
      • Financial Institutions
      • Food and Meals
      • Interest Rates on Delinquent or Deficient Payments
      • Leases and Rentals
      • Mail-order Sales
      • Manufacturing and Machinery
      • Medicines, Medical Services and Devices
      • Newspapers and Periodicals
      • Occasional Sales
      • Penalties
      • Pollution Control Equipment
      • Rates and Basis
      • Sales for Resale
      • Services
      • Statutes of Limitations
      • Tax Calendar
      • Taxpayer Remedies
      • Trade-Ins
      • Vending Machine Sales
    • STATE SUMMARIES
      • For each state:
        • Scope of tax
        • Tax Base
        • List of exemptions, Exceptions and exclusions
        • Rate of tax
        • Local taxes
        • Returns, Payments, and due dates
        • Prepayment of taxes
        • Vendor Registration
        • Sales or Use tax credits
        • Deficiency Assessments
        • Audit Procedures
        • Statute of Limitations
        • Application for Refund
      • Additional discussion is included on the Uniform Sales Tax Administration Act and the Streamlined Sales Tax Project.
  • CCH Tax Law Editors represent a highly experienced staff of writers, analysts and editors with professional designations including J.D., LL.M., C.P.A., M.B.A., M.S.A., M.L.S. and E.A.

    This experienced body of tax experts covers the full scope of U.S. Federal and State tax as well as international tax, estate tax, planning issues, accounting and audit standards and all current tax law developments. CCH Tax Law Editors focus on providing expert analysis and customer-driven workflow solutions.

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