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Sales and Use Tax Answer Book (2023)

Sales and Use Tax Answer Book (2023)

Author: Mr. Bruce M. Nelson MA, CPA ; James T. Collins JD; John C. Healy MST, CPA
Publisher: CCH U.S.
ISBN: 9780808057529
Published In: January 2023
Format: Paperback , 594 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Contents
Author

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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 and a chapter on the gross receipts taxes that have been enacted in various states.

The 2023 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.

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

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

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.