Sales and Use Tax Answer Book (2009)

Topics and Contents

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