U.S. Master Sales and Use Tax Guide (2015)

Name: U.S. Master Sales and Use Tax Guide (2015)
Brand: CCH U.S.
SKU: 9780808040507
Price: 1716.90 HKD
Availability: OutOfStock
Author: CCH Tax Law Editors
ISBN: 9780808040507

By CCH Tax Law Editors

CCH U.S. May 2015

Specifications

ISBN-13: 9780808040507
Publisher: CCH U.S.
Publication: May 2015
Format: Paperback , 1328 pages
Jurisdiction: U.S. ? Countri(es) for reference only

Details

CCH's U.S. Master Sales and Use Tax Guide (2015) is a quick-answer resource for professionals who work with multiple state tax jurisdictions. This CCH "Master 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 CCH's comprehensive update subscription service--the Multistate Sales and Use Tax Guide, 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 CCH exclusive!

The U.S. Master Sales and Use Tax Guide is a "must have" quick-answer handbook for all professionals who deal with sales and use tax planning and compliance!

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.

About the Author

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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