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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 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 2009 edition of the Sales and Use Tax Answer Book continues...
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