This handbook explains the major features of the sales and use taxes imposed by 46 states and the District of Columbia. This book has been broken down into trends in sales and state-by-state explanations. The section on sales and use trends covers the tax principles used by the states, so that you will understand the application of sales and use taxes in complicated transactions.

The state-by-state explanations cover all the aspects of each state’s sales and use taxes, which include:

• Liability for tax
• Taxable persons and transactions
• Exemptions
• Bases and rates of tax
• Registration
• Returns and payments
• Collection of tax deficiencies
• Review and appeals
• Penalties and interest
• Refunds and credits

This is a highly sought-after resource. It’s comprehensive coverage arranged state-by-state will make it easy to use and understand the Sales and Use Taxes that affect your business. Order your copy today and get the answers you need all in one handy guide.