Sales and use taxes : drop shipment transactions / Marilyn A. Wethekam, Esq., Horwood, Marcus & Berk, Chtd., Chicago, Illinois and Kendall L. Houghton, Esq., Alston & Bird LLP, Washington, D.C.
1996
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Details
Title
Sales and use taxes : drop shipment transactions / Marilyn A. Wethekam, Esq., Horwood, Marcus & Berk, Chtd., Chicago, Illinois and Kendall L. Houghton, Esq., Alston & Bird LLP, Washington, D.C.
Added Author
Added Corporate Author
Imprint
Arlington, VA : Tax Management, [1996]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Tax management multistate tax portfolios ; 1340-2nd.
Formatted Contents Note
Detailed analysis. Overview
General analysis of drop shipment transactions
Constitutional issues
Legal and audit considerations
Working papers.
General analysis of drop shipment transactions
Constitutional issues
Legal and audit considerations
Working papers.
Summary
" ... analyzes the general issues that arise from drop shipment transactions, transactions which generally involve three parties, a customer, retailer, and a third party supplier who is directed to deliver the goods directly to the customer. It is the triangular structure of these transactions that raises numerous sales and use tax issues."
Note
Published: Washington, D.C., 1996-2007.
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Description based on contents viewed on February 5, 2019; title from description page.
Location
www
Linked Resources
Alternate Title
BNA Premier package.
Language
English
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