Beating the Estimate
- Atlanta Weighs Sales-Tax Hike on July Ballot for Water and Sewer Improvements. DeSue, Tedra // Bond Buyer;4/29/2004, Vol. 348 Issue 31873, p3
Reports on the balloting for the proposed one-cent sales tax in Atlanta, Georgia. Uses of the proposed sales tax; Governor Sonny Perdue's signing into law legislation allowing Atlanta and the city of Columbus to put their requests for the increase before voters. Option of Fulton County of...
- The Moral Grounds of Sin Taxes. Lorenzi, Peter // Society;Nov/Dec2006, Vol. 44 Issue 1, p67
This article talks about the moral aspects of sin taxes. Sin taxes are a special case of consumption or sales taxes. It can be defined as those government revenues generated from the purchase of services or the consumption of resources that generally exhibit three characteristics. First, the...
- Reform for a Revenue Star. Petersen, John E. // Governing;Oct1999, Vol. 13 Issue 1, p60
Identifies threats to the sales tax as a revenue producer for state and local governments in the U.S. Benefits from sales tax; Increase in the median state sales tax rate; Impact of Internet sales; Recommendations for reform of the sales tax.
- The experts all want a sales tax. Steel, Kevin // Alberta Report / Newsmagazine;10/26/98, Vol. 25 Issue 45, p9
Reports on the Tax Review Committee that is examining the merits of proposed reforms in Alberta's taxation. Alberta being the only Canadian province without a general sales tax; A survey by the Canadian Taxpayers Federation (CTF) on the acceptability of a sales tax; CTF Alberta director Mark...
- MECHANISMS FOR EXPORTING THE STATE SALES TAX BURDEN IN THE ABSENCE OF FEDERAL DEDUCTIBILITY. Pollock, Stephen H. // National Tax Journal;Sep91, Vol. 44 Issue 3, p297
This article discusses the two main sources of exporting of the sales tax in the absence of federal deductibility in the U.S. The first is out-of-sate residents purchasing taxable goods and services while visiting Connecticut. These direct purchases are part of the non-business component of the...
- ECONOMIC CHANGE AND THE EVOLVING STATE TAX STRUCTURE: THE CASE OF THE SALES TAX. Duncombe, William // National Tax Journal;Sep92, Vol. 45 Issue 3, p299
This article focuses on how state governments cope with major changes in their fiscal environment, including tax and expenditure limitations, declining federal aid, and changes in federal tax policy in the U.S. There were significant socio-economic changes and major tax policy initiatives by...
- The Use-Tax Man Cometh. // Catalog Age;Aug2003, Vol. 20 Issue 9, p56
Focuses on use taxes issues related to catalogers in Washington. Reasons cited for these bundled taxes; Implications of these taxes for catalogers; Objectives of implementing Streamlined Sales and Use Tax Agreement. INSET: What's It Worth?.
- Sales Tax Treatment of Internet Commerce. Kofinas, Chaim V. // CPA Journal;Jan2004, Vol. 74 Issue 1, p40
Provides information on the advisory opinion TSB-A-03 (5)S issued by the state of New York regarding the sales tax treatment of Internet commerce. Function of TSB-A-03 (5)S; Disadvantages of the advisory opinion.
- Mississippi defines "hotel" for sales tax purposes. // Sales & Use Tax Alert;5/15/2007, Vol. 17 Issue 9, p5
The article reports on the enactment of legislation in Mississippi in 2007 to define the term "hotel" for purposes of the state sales tax on the gross income of a hotel. Under the legislation, the term means any entity or individual engaged in the business of furnishing or providing one or more...