Sales Tax Corner

Nealy, John; Nelson, Bruce
May 2006
Journal of State Taxation;May/Jun2006, Vol. 24 Issue 4, p11
Academic Journal
The article discusses the aspects of the Streamlined Sales Tax Project (SSTP) and the increasing state factionalism which will likely undermine the SSTP's goal of federal legislation in the U.S. It tackles the available amnesty provisions of the agreement and provides planning ideas that must be considered by taxpayers before making a decision concerning the amnesty program of the SSTP. Information on the benefits offered to taxpayers under the SSTP and the points of the amnesty provisions is provided.


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