- METROWIDE FUNDING OF CONSUMPTION AMENITIES IN DENVER AND KANSAS CITY. // Economic Review (01612387);2005 3rd Quarter, Vol. 90 Issue 3, p49
Focuses on the funding of consumption amenities that are located at a single site in Denver, Colorado and Kansas City, Kansas. Associations which will received proceeds from the sales tax guaranteed by the Scientific and Cultural Facilities District; Districts created to fund the construction...
- Close the loophole. // Credit Management;Jan2006, p9
The article presents information on the data presented by the Forum for Private Business to the Treasury. The presentation was made as a part of its operation against a Channel Islands tax loophole being abused by a host of retail giants. The tax dodge works by allowing big retailers, to sell...
- Beating the Estimate. DeSue, Tedra // Bond Buyer;4/15/2004, Vol. 348 Issue 31863, p29
Reports total revenue collections in Tennessee as of March 2004. Growth in revenue; Increase in sales tax collections.
- 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...
- 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.
- Refund deadline reminder issued. // Sales & Use Tax Alert;9/1/2008, Vol. 18 Issue 15, p7
The article focuses on a reminder for taxpayers on the deadline for filing a claim for a partial refund of local sales tax paid on purchases made on or after October 1, 2005. Taxpayers are given three years to file the claim. It relates the role of North Dakota's decision to join the Streamlined...