Sales and Use Tax Answer Book (2018)

Author(s): John C. Healy, Bruce M. Nelson

Published: Nov 09, 2017
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ISBN: 9780808047216
Product Number: 10029978-0009
Volumes: 1
Update Frequency: Annually
594 Pages

The Sales and Use Tax Answer Book (2018) is the key reference source for which practitioners have been searching. Not only is it comprehensive and clear; it also provides extensive citation to important case and statutory law. Forty-five states and the District of Columbia impose a sales tax on the retail sale of tangible personal property and selected services. In addition, there are 7,500 cities, municipalities, towns, school districts, counties, and other special taxing districts that levy sales and use taxes. The varying rates, the changing jurisdictional boundaries, the different tax bases, and the often inconsistent and contradictory interpretations of similarly worded statutes are all covered. The book also includes a chapter on sales tax reforms, particularly the Streamlined Sales Tax and a chapter on the gross receipts taxes that have been enacted in various states.

The 2018 edition of the Sales and Use Tax Answer Book continues to provide coverage of topics such as subjects of sales and use tax, taxable persons, taxable transactions, interstate and extraterritorial transactions, constitutional issues and the latest updates on the Streamlined Sales Tax. Also included are case summaries which cover such areas as statistical sampling methodology, nexus, collection of sales tax by remote sellers, sales tax and the requirements of the commerce clause, sales made through independent contractors or brokers, sales and use tax in internet/electronic commerce, collection of use tax by a remote seller and minimum contacts requirements for out-of-state retailers.

Sales and Use Tax Answer Book (2018) is now available in an eBook format which you can download to your computer instantly.

  • Table of Contents

Sales and Use Tax Answer Book (2018)

Topics and Content


  • Chapter 1 Nature and Purpose of Sales and Use Taxation
  • Chapter 2 Constitutional Rights
  • Chapter 3 Taxable Persons
  • Chapter 4 Taxable Transactions
  • Chapter 5 Interstate and Extraterritorial Transactions
  • Chapter 6 Subjects of Sales and Use Taxes
  • Chapter 7 Amount of Tax
  • Chapter 8 Accounting Methods
  • Chapter 9 Rates of Tax
  • Chapter 10 Returns or Reports
  • Chapter 11 Payment
  • Chapter 12 Refunds and Credits
  • Chapter 13 Organization of State Sales and Use Tax Administrations
  • Chapter 14 License and Registration
  • Chapter 15 Audits
  • Chapter 16 Assessment and Appeals Process
  • Chapter 17 Collection of Tax by Seller
  • Chapter 18 Collection of Tax by State
  • Chapter 19 Penalties
  • Chapter 20 Local State Taxes
  • Chapter 21 Sales Tax Reform and the Streamlined Sales Tax
  • Chapter 22 Gross Receipts Tax
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