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U.S. Master Sales and Use Tax Guide (2024)

U.S. Master Sales and Use Tax Guide (2024)

Author: CCH State Tax Law Editors
Publisher: CCH U.S.
ISBN: 9780808060307
Published In: September 2024
Format: Paperback , 1328 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

List Price: HKD 3,250.00

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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.