Too Much Is Never Enough
- THE STREAMLINES SALES TAX PROJECT. McLaughlin, Mary // CPA Journal;Dec2003, Vol. 73 Issue 12, p58
Provides information on the Streamlined Sales Tax Project (SSTP) for businesses in the U.S. Goal of the SSTP; Impact on the national consumption tax; Discussion on Streamlined Sales and Use Tax Agreement for tax rates of taxable goods.
- ARIZONA: Tax Collections Falter. Watts, Jim // Bond Buyer;2/5/2008, Vol. 363 Issue 32808, p9
The article presents the monthly report on tax collections in December 2007 from the Joint Legislative Budget Committee in Arizona. The report revealed that retail sales tax collections were $362 million, which are about the same as December 2006 while corporate income tax revenues dropped 29%...
- More internet retailers are required to collect California use tax. Gray, Michael C. // Michael Gray, CPA's Tax & Business Insight;Aug2012, p1
The article discusses the controversy surrounding the California State Board of Equalization's proposal to expand the use tax registration requirements for retailers outside the state, including Internet retailers previously not required to collect use tax on their sales to California consumers.
- SALES TAXATION OF PRODUCERS' GOODS IN ILLINOIS. Fryman, Richard F. // National Tax Journal;Jun69, Vol. 22 Issue 2, p273
Discusses the percentage of total sales tax receipts in Illinois in 1964 which arose from taxing producers' goods. Plans aimed at reducing such taxation; Definition of a retail sale; Criticism of single stage pre-retail commodity taxes and multiple stage commodity levies; How state sales taxes...
- CENTRAL CITIES AND SALES TAX RATE DIFFERENTIALS: THE BORDER CITY PROBLEM. Mikesell, John L. // National Tax Journal;Jun70, Vol. 23 Issue 2, p206
Analyzes the negative effect of a sales tax rate differential on the per capita retail sales of a border city in the United States. Investigations of sales loss; Comparison of mean sales tax in selected commodity classes and sales tax collections in border counties with those in non-border...
- A retail sales tax for New Hampshire? It's harder than you think. Hall, Douglas // New Hampshire Business Review;11/06/98, Vol. 20 Issue 24, p11
Opinion. Focuses on the proposed imposition of a retail sales tax in New Hampshire. List of the most often mentioned taxes that could raise additional revenues for a state; Factors needed to considered before imposing a retail sales tax in the region; Implications of a sales tax for the...
- TAXABILITY OF WASH. DISCOUNT VOUCHERS EXPLAINED. // Sales & Use Tax Alert;9/15/2012, Vol. 22 Issue 16, p5
The article reports that under Washington sales tax rule, a retailer is required to collect sales tax on the total amount paid for a discount voucher and any other consideration received from a customer.
- Puerto Rico General Fund Revenues 0.7% Short in November; SUT Up 9.5%. Slavin, Robert // Bond Buyer;12/15/2014, Issue 34226, p30
The article reports on the lower Puerto Rico General Fund Revenue posted in November 2014 while the commonwealth's sales and use taxes (SUT) surpassed those of November 2013. It cites the diversion of SUTs to the Puerto Rico Sales Tax Finance Corp. (COFINA) in early 2014 and mentions the...
- Rhode Island repeals MPU provisions; 'affordable energy fee' delayed. // Sales & Use Tax Alert;4/1/2007, Vol. 17 Issue 6, p4
The article reports that Rhode Island has enacted technical changes to its tax statute and has repealed multiple points of use (MPU) provisions, in order to conform with the Streamlined Sales and Use Tax Agreement. The new law imposes an affordable energy fee on sales and use and public...