Sales and use taxes : general principles / Arthur R. Rosen, Esq., McDermott Will & Emery LLP, New York, New York and Walter Nagel, Esq., Gannett, McLean, VA.
2008
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Details
Author
Title
Sales and use taxes : general principles / Arthur R. Rosen, Esq., McDermott Will & Emery LLP, New York, New York and Walter Nagel, Esq., Gannett, McLean, VA.
Added Author
Added Corporate Author
Imprint
Arlington, VA : Tax Management, [2008]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Tax management multistate tax portfolios ; 1300-2nd.
Formatted Contents Note
Detailed analysis. Nature of tax
Historical background
The duties and obligations of the seller and the purchaser
Taxable transactions relating to real property
Taxable transactions relating to tangible personal property
Taxable transactions relating to services
Interstate issues and constitutional issues
Bulk sales, transferee liability
Exemptions and exceptions
Audit methodologies
Officer liability
Administrative matters and miscellaneous
Streamlined sales and use tax agreement
Working papers.
Historical background
The duties and obligations of the seller and the purchaser
Taxable transactions relating to real property
Taxable transactions relating to tangible personal property
Taxable transactions relating to services
Interstate issues and constitutional issues
Bulk sales, transferee liability
Exemptions and exceptions
Audit methodologies
Officer liability
Administrative matters and miscellaneous
Streamlined sales and use tax agreement
Working papers.
Summary
" ... discusses the fundamental principles applicable to sales and use taxes. The Portfolio discusses the historical development of sales and use taxes and the application of sales and use taxes to real property, tangible personal property, and services. The Portfolio includes analysis of the "true object" test as applied to transactions involving sales of both services and property."
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Description based on contents viewed on February 5, 2019; title from description page.
Location
www
Available in Other Form
Print version: Rosen, Arthur R. Sales and use taxes--general principles. Arlington, VA : Tax Management Inc., 2008-
Linked Resources
Alternate Title
BNA Premier package.
Language
English
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