The California 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. 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 Project.
Streamlined Sales and Use Tax
Report examining in detail the National Farmers' Federation's outlay tax reform proposal which is revenue neutral in its fiscal impact.
3 : 13 Director of Rev . , 78 S . W . 3d 763 Sullivan , United States v . , 274 U . S . ( Mo . ... Newman Dev . , 22 Missouri Director of Revenue , N . W . 2d 891 ( Mich . ... Rodgers , 193 S . W . 2d 919 489 U . S . 1 ( 1989 ) .
Practical Business Tax: Sales Tax & Customs Duty, 29 November, 1,6,8 December 1988
The history of federal sales tax reform in Canada is reviewed in this paper which also surveys the events that led up to the enactment of the GST; describes the elements of what was referred to as the "GST reforms"; analyses an alternative ...
This book provides a collection of articles on VAT regimes and consumption tax.
Sales & Indirect Tax: From the Past to the Future : Intensive Weekend Workshop 1-3 June 1990
Prentice Hall's Guide to Sales and Use Taxes
Practical Business Tax: Sales Tax, 26 November, 3 and 10 December 1987
Practical Business Tax: Sales Tax : 17, 24, 31 July 1986