TITLE

Use Tax Collections

AUTHOR(S)
Nunez, Karen R.; Wright, Lorraine McClenny; Ingraham, Laura R.
PUB. DATE
January 2005
SOURCE
Journal of State Taxation;Winter2005, Vol. 23 Issue 3, p29
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article reports on a study which investigated the level of compliance with U.S. state use tax laws and the techniques employed by the states in order to enforce use tax. Most states utilize either of two forms of tax reporting and collection. These are: the introduction of a separate use tax form/return; or the use of a separate line on the state income tax return. It was observed that utilizing a separate line item on the state income tax return might cause a rise in the number of taxpayers.
ACCESSION #
19487649

 

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