Guiding you through complex state and local tax issues to help you protect and promote your client's interests -- this authoritative book from Panel gives you a quick, solid handle on hundreds of complex issues that cover a vast array of jurisdictions. Truly an essential desk reference, this one-volume resource systematically gives you the detailed answers you need. The book's accessible Q&A format provides answers to more than 650 questions involving: Jurisdiction to tax-- Restrictions on state and local taxation-- Corporate franchise, capital stock, and income taxes-- Nexus, allocation, and apportioument-- Sales and use taxes-- Personal income taxes-- Death and gift taxes-- Real and personal property taxes-- Taxation of natural resources-- Audit and assessment procedures.

State and Local Taxation Answer Book

Business & Money

Collins, James T.

Kozub, Robert M.

Finance

Summers Press

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 2017 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.

Sales and Use Tax Answer Book 2017

Nelson, Bruce M.

Healy, John C.

Accounting

CCH, Inc.

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 2020 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.

Sales and Use Tax Answer Book 2020

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 2021 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.

Sales and Use Tax Answer Book 2021

Language and Oral Traditions in Borneo: Selected Papers from The First Extraordinary Conference of The Borneo Research Council, Kuching, Sarawak, Malaysia, August 4-9, 1990. Proceedings Series Volume No. Two The twelve papers published in this slim volume were presented at the First Extraordinary Session of the Borneo Research Council, August 4-9, 1990. Although this collection does not include all the presentations in the two panels of the Session devoted to Borneo's languages and language arts, namely the panels on Language Change and Variation in Borneo and on Oral Traditions in Borneo, these collected papers do reflect the diversity of the topics discussed and the vitality of contemporary language research projects in Borneo.

Language and Oral Traditions in Borneo (Borneo Research Council Proceedings Series)

Reference

Borneo Research Council

Report on the caoutchouc of commerce, being information on the plants yielding it, their geographical distribution, climatic conditions, and the ... with a memorandum on the same subject by Dr.

Brandis, Dietrich

History

Nabu Press

See the best price to sell, buy, or rent books by Collins, James T.. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

Books by Collins, James T.