Tax management multistate tax portfolios ; 1300-2nd.
" ... 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.
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.
Digital File Characteristics
Source of Description
Description based on contents viewed on February 5, 2019; title from description page.
Available in Other Form
Print version: Rosen, Arthur R. Sales and use taxes--general principles. Arlington, VA : Tax Management Inc., 2008-