Sales and Use Tax Answer Book (2012)

Name: Sales and Use Tax Answer Book (2012)
Brand: CCH U.S.
SKU: 9780808027669
Price: 2948.80 HKD
Availability: OutOfStock
Author: Bruce M. Nelson; James T. Collins; John C. Healy
ISBN: 9780808027669

Edited by Bruce M. Nelson · James T. Collins · John C. Healy

CCH U.S. November 2011

Specifications

ISBN-13: 9780808027669
Publisher: CCH U.S.
Publication: November 2011
Format: Paperback , 594 pages
Jurisdiction: U.S. ? Countri(es) for reference only

Details

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 and a chapter on the gross receipts taxes recently enacted in several states.

The 2012 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.

1 Nature And Purpose Of Sales And Use Taxation
2 Constitutional Rights
3 Taxable Persons
4 Taxable Transactions
5 Interstate And Extraterritorial Transactions
6 Subjects Of Sales And Use Taxes
7 Amount Of Tax
8 Accounting Methods
9 Rates Of Tax
10 Returns Or Reports
11 Payment
12 Refunds And Credits
13 Organization Of State Sales And Use Tax Administrations
14 License And Registration
15 Audits
16 Assessment And Appeals Process
17 Collection Of Tax By Seller
18 Collection Of Tax By State
19 Penalties
20 Local State Taxes
21 Sales Tax Reform And The Streamlined Sales Tax
22 Gross Receipts Tax

About the Author

Bruce Nelson, BA, MA, is a CPA and a member of the American Institute of Certified Public Accountants and the Colorado Society of Certified Public Accountants where he served on their State Tax Committee for four years. Mr. Nelson is Director of Tax Policy for the Colorado Department of Revenue. He was formerly a Senior Tax Manager with the Denver office of Ernst & Young LLP. Bruce has published more than 20 publications in a variety of journals, including the Journal of Accountancy, Tax Executive, the Journal of Multistate Taxation, Colorado Lawyer, State Tax Notes, and the Journal of State Taxation. He is a frequent speaker and has taught tax seminars for the Colorado Society of CPAs, the National Business Institute, and the University of Denver. He is member of the Adjunct Faculty at Regis University where he teaches accounting and taxation

James T. Collins, JD, is the Executive Director of the Deloitte & Touche Multistate Tax Center at the University of Wisconsin - Milwaukee. Mr. Collins earned a Juris Doctor degree from the University of Georgia. Mr. Collins is an Adjunct Professor of Taxation in the School of Business Administration at the University of Wisconsin–Milwaukee where he has taught an interstate and local taxation course since 1980. He serves as the editor in chief and chairman of the editorial board of the Journal of State Taxation. In addition, Mr. Collins is co-author of the Sales and Use Tax Answer Book. Mr. Collins was named the 1994 Corporate Wisconsin Tax Professional of the Year.

John C. Healy, MST, CPA, is a lecturer in the graduate tax programs at the University of Wisconsin-Milwaukee and the managing director of the Deloitte & Touche Center for Multistate Taxation at the University of Wisconsin - Milwaukee. His tax experience of more than 25 years includes tax management positions with Miller Brewing Company and GE Medical Systems. He is a frequent author and speaker on state and local taxation and is a past recipient of the Institute for Professionals in Taxation’s Literary Award. He is also coauthor of Aspen Publishers’ Sales Tax Answer Book.

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