Sales & Use Tax Exemption Certificates Management Company

Books & Journals

One of the best ways to keep up with the changes in Sales & Use Tax Exemption Certificate management is to read. 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 require that we constantly have new information covering these changes

You will want to keep-up on the 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. The books above will allow you to read about 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.

I highly recommend these book if you are managing your Sales and Use Tax Exemption Certificates in house.

TomW

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