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9780735531260

Sales and Use Tax Answer Book

by ; ; ;
  • ISBN13:

    9780735531260

  • ISBN10:

    0735531269

  • Format: Hardcover
  • Copyright: 1995-12-01
  • Publisher: Wolters Kluwer Law & Business

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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

Supplemental Materials

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