- Double Whammy. Block, Susan // CMA Management;Oct2000, Vol. 74 Issue 8, p54
Focuses on the implication of the amended Ontario retail sales tax (ORST) for warrantors. Impact of the law on manufacturers and buyers; Proposal to eliminate the retail sales tax on warranty repair and replacements; Effects of eliminating ORST on covered warranty repairs related to taxable...
- Distributor's purchases not exempt. // Sales & Use Tax Alert;7/15/2012, Vol. 22 Issue 12, p6
The article stresses that under Missouri sales and tax law, distributors of tubular, plate products and metal bars are not considered as manufacturers and are therefore not exempted from tax.
- County chamber talks issues. Philippidis, Alex // Westchester County Business Journal;3/31/2003, Vol. 42 Issue 13, p11
Reports on the dialogue between the members of the County Chamber of Commerce Inc. and state lawmakers in New York. Plan of the county to increase the sales tax; Discussion of the state and county budgets; Consideration of non-mandated bureaucratic expenses.
- Merchants comment on tax change. Roden, Marj // Saskatchewan Sage;Apr2000, Vol. 4 Issue 7, p2
Presents comments of several businessmen on the imposition of provincial sales tax on off-reserve businesses in Saskatchewan. Citation of the racist connotation of the legislation; Ease of implementing the tax; Prediction of increased business activity within reservation lands.
- IS A SALES TAX A SOUND METHOD FOR RAISING GOVERNMENT REVENUES? PRO. Treadway, A. T. // Congressional Digest;Nov38, Vol. 17 Issue 11, p274
Presents the arguments of a U.S. representative in support of the sales tax. Consideration of the sales levies as excellent producers of revenue; Analysis of the turnover tax, retail sales tax and the manufacturers' sales tax; Inclusion of a percentage on the tax in the profit of the wholesaler...
- IS A SALES TAX A SOUND METHOD FOR RAISING GOVERNMENT REVENUES? CON. Parsons, Claude V. // Congressional Digest;Nov38, Vol. 17 Issue 11, p282
Focuses on the comments of a U.S. representative on the pending sales tax bill. Difference between a manufacturers' tax and an income tax; Operation of the sales tax upon the farmer and the laboring man; Arguments of the proponents of the bill.
- Portrait of the artist as a business person. Solnik, Claude // Long Island Business News (7/1993 to 5/2009);10/31/2008, Vol. 55 Issue 53, p47A
The article discusses the challenges and the possibilities faced by artists who are trying to do business. It cites that a craftsperson trying to get his way to the business scene would confront psychological, marketing and sales problems. According to Warren Strugatch, a writer, a craftsperson...
- Manufacturer's purchase credit to automatically expire. // Sales & Use Tax Alert;2/15/2009, Vol. 19 Issue 3, p4
The article reports on the update made on the Illinois retailers' occupation and use tax regulation on the manufacturer's purchase credit to reflect its expiration on July 29, 2009. The state's statutory sunset provision automatically applied a five-year sunset since the credit had be reenacted...
- Ending the HST: The True Impact for British Columbia. Kunin, Roslyn // Window on the West;Nov2011, p26
The article discusses the end of Harmonized Sales Tax (HST) with the comeback of the old Provincial Sales Tax (PST) and Goods and Services Tax (GST) environment. The comeback of PST will adversely affect the British Columbian economy as the consumers have to pay 12 percent for combined GST and...