Sales and Use Tax Answer Book

by Nelson, Bruce M.; Healy, John C.; Kozub, Robert M.; Collins, James T.

• ISBN13: 9780735531260
• ISBN10: 0735531269
• Format: Hardcover
• Copyright: 1995-12-01
• Publisher: Wolters Kluwer Law & Business

Author Biography

Bruce M. Nelson is a Senior Tax Manager in Ernst & Young's Denver, Colorado office.

Table of Contents

Nature and Purpose of Sales and Use Taxation	1	(1)
Nature of Sales and Use Taxes	1	(6)
Development of Sales and Use Taxes	7
Constitutional Rights	1	(1)
Due Process Clause	2	(2)
Commerce Clause	4	(14)
Equal Protection Clause	18	(2)
Uniformity and Equality	20	(2)
Privileges and Immunities Clause	22	(1)
Supremacy Clause	22	(3)
Government Contractors	25	(2)
Liquidation Sales in Bankruptcy	27	(1)
Taxation of National Banks	28	(1)
Taxation of Indians or Native Americans	28	(2)
First Amendment Issues	30	(1)
Application of Regulations and Rulings	31	(1)
Application of Court Decisions	32	(1)
Interpretation or Construction of Tax Statutes	33
Taxable Persons	1	(1)
Who Bears the Tax?	1	(19)
Exclusions and Exemptions	20
Taxable Transactions	1	(1)
Presumption of Taxability	1	(2)
Sales for Resale	3	(3)
Sales at Retail	6	(1)
Use or Consumption	6	(2)
Conditional and Credit Sales	8	(1)
Barter and Exchange	9	(1)
Rental and License to Use	9	(3)
Resale Certificates	12	(2)
Wholesale Sales	14	(1)
Gold and Silver Bullion and Gold and Silver Coins	14	(1)
Casual or Occasional Sales	15	(3)
Withdrawals from Inventory	18	(4)
Exemptions	22
Interstate and Extraterritorial Transactions	1	(1)
Taxing Local Activity	2	(3)
In-Flight Sales	5	(1)
Taxability of Property Purchased or Leased in One State and Used in Another	6	(2)
Sales Taxation by a State in Which Services Are Performed but Delivered Out-of-State	8	(1)
Interstate Sales Taxation of Telecommunications Services	9	(2)
Mailing Lists	11	(1)
Internet or Electronic Commerce	12
Subjects of Sales and Use Taxes	1	(1)
Tangible Personal Property	2	(3)
Self-Constructed Assets	5	(4)
Advertising Materials	9	(4)
Chemicals and Supplies Used in Production	13	(2)
Computer Software	15	(8)
Computer Hardware	23	(2)
Other Data Processing Services	25	(1)
Containers and Packing Materials	25	(2)
Intangibles	27	(1)
Leased Property	27	(4)
Machinery and Equipment	31	(4)
Manufacturing and Processing Materials	35	(2)
Mergers, Consolidations, Acquisitions, Liquidations, or Incorporations	37	(4)
Drop Shipments	41	(1)
Pollution Control Equipment	42	(1)
Repairs and Maintenance	43	(2)
Construction Contractors	45	(12)
Art and Collectibles	57	(1)
Auctions	58	(1)
Cigarettes and Tobacco	58	(1)
Clothing	59	(2)
Agricultural Equipment and Supplies	61	(3)
Business-Related Expenses of Government Employees	64	(7)
Food and Beverages	71	(2)
Financial Institutions	73	(1)
Fuels	74	(1)
Motor Vehicles	75	(4)
Medicines and Medical Supplies	79	(2)
Newspapers and Publications	81	(3)
Utilities	84	(2)
Prepaid Phone Cards	86	(3)
Professional Services	89	(3)
Procurement Cards	92	(2)
Vending Machines	94	(2)
Transient Lodging	96	(1)
Tax on Services	97	(6)
Liquor	103	(1)
Watercraft	104
Amount of Tax	1	(1)
Elements of Basis	1	(6)
Admissions and Cover Charges	7	(1)
Installation Charges	8	(1)
Interest, Finance, and Carrying Charges	9	(1)
Taxes	9	(2)
Trade-Ins	11	(1)
Warranties	11	(1)
Gratuities and Tips	12
Accounting Methods	1	(1)
Methods	1	(3)
Returns of Taxable Property	4	(2)
Defaults on Sales	6	(1)
Bad Debts	7
Rates of Tax	1	(1)
State Rate of Tax	1	(11)
Local Jurisdictions' Rate of Tax	12
Returns or Reports	1	(1)
Filling Requirements	1	(13)
Extension of Time	14	(2)
Consolidated Returns	16	(2)
Termination of Business	18	(1)
Signature and Verification	18	(1)
Sales Tax Return Forms	19	(2)
Managed Compliance	21
Payment	1	(1)
Time of Payment	1	(4)
Bond or Security for Payment of Sales and Use Taxes	5	(3)
Discount for Prompt Payments	8	(3)
Direct-Payment Permits	11	(1)
Electronic Fund Transfers	12	(4)
Partial Payment of Assessments	16
Refunds and Credits	1	(1)
Refunds	1	(7)
Credits	8
Organization of State Sales and Use Tax Administrations	1	(1)
Structure of States' Tax Administrations	1	(2)
Organization of Sales and Use Tax Administration	3	(3)
Federal and Multistate Enforcement Agreements	6
License and Registration	1	(1)
Registration	1	(6)
Communication with Registrants	7
Audits	1	(1)
Audit---Background Issues	1	(2)
Administrative Procedures	3	(7)
Sampling	10	(15)
Audit Management Techniques	25
Assessment and Appeals Process	1	(1)
Assessment	1	(3)
Jeopardy Assessments	4	(1)
Notice	5	(1)
Statute of Limitations	6	(3)
Record Retention	9	(2)
Appeals Process	11	(20)
Injunctions	31	(2)
Certiorari and Mandamus	33	(1)
Declaratory Judgment	34	(1)
State Rulings	35
Collection of Tax by Seller	1	(1)
Collection of Tax by Seller	1	(2)
Passing On or Absorbing the Tax	3	(3)
Rights of Sellers Against Buyers	6	(1)
Rights of Buyers Against Sellers	7	(1)
Collection by Out-of-State Sellers	7	(11)
Reimbursement of Collection Expenses	18
Collection of Tax by State	1	(1)
Personal Liability for Sales and Use Taxes	1	(1)
Collection by Lawsuit	2	(2)
Tax Judgment Enforced in Other States	4	(4)
Liens	8	(1)
Warrants	8	(1)
Revocation of Sales Certificate	9	(1)
Criminal Prosecution	9	(1)
Various Other Final Actions	10	(1)
Bonds or Security for Taxes	10
Penalties	1	(1)
Penalties	1	(10)
Interest	11
Local Sales Taxes	1	(1)
Extent of Local Sales Taxes	1	(5)
Administration of Local Sales Taxes	6
Sales Tax Reform and the Streamlined Sales Tax Project	1	(1)
Background of Sales and Use Tax Reform	2	(4)
The Streamlined Sales Tax Project	6
IRC Code Sections	1	(2)
Internal Revenue Service Releases	3
Cases	1	(1)
Index	1