kitchen nutcrackers
sales and use tax answer book 2009
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 . 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 7500 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 project .