The Sales and Use Tax Answer Book 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 and comes with a special bonus CPE course supplement entitled “Multistate Corporate Tax Course - 2010 Edition” which allows professionals to earn CPE credit while keeping up-to-date on the most important tax issues (grading fee additional).

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 recently enacted in several states.

The 2010 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
• 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
• minimum contacts requirements for out-of-state retailers.