U.S. Master Sales and Use Tax Guide (2020)

A quick-answer resource for professionals who work with multiple state tax jurisdictions. Serves as a handy desktop reference containing succinct explanations and quick-glance charts detailing common sales and use tax issues for all states and the District of Columbia. It provides easy-to-read multistate overviews of sales taxes and describes for each state the basis, state and local tax rates, principal payment and return due dates, and countless other key facts and figures.

Especially helpful are the multistate quick-answer charts — a CCH exclusive!

OVERVIEW

• Constitutional issues—federal Limitations
• Multistate Agreements

CHARTS

• Agricultural exemptions
• Clothing
• Collection Discounts Allowed Seller
• Components of Basis
• Computers and Computer Services
• Drop Shipments
• Electronic Payment of Sales tax
• Exemption and Resale Certificates' Validity Periods
• Financial Institutions
• Food and Meals
• Interest rates on Delinquent or Deficient Payments
• Leases and Rentals
• Mail-order Sales
• Manufacturing and Machinery
• Medicines, Medical Services and Devices
• Newspapers and Periodicals
• Occasional Sales
• Penalties
• Pollution Control Equipment
• Rates and Basis
• Sales for Resale
• Services
• Statutes of Limitations
• tax Calendar
• taxpayer Remedies
• Trade-Ins
• Vending Machine Sales
  
  

STATE SUMMARIES

• For each state:
• Scope of tax
• Tax Base
• List of exemptions, Exceptions and exclusions
• Rate of tax
• Local taxes
• Returns, Payments, and due dates
• Prepayment of taxes
• Vendor Registration
• Sales or Use tax credits
• Deficiency Assessments
• Audit Procedures
• Statute of Limitations
• Application for Refund
  
  

Additional discussion is included on the Uniform Sales Tax Administration Act and the Streamlined Sales Tax Project.

8/28/2020       1,328 pages    9780808053941