California's Sales Tax Cut Won't Impact Credit, Raters Say
- Guide to State Corporate Income Tax Apportionment-Part I. Smith, James K. // Journal of State Taxation;Summer2000, Vol. 19 Issue 1, p72
Part I. Presents guidelines to apportionment formulas used in corporate income taxes. Measurement of the state's contribution to the corporation's income; Reason behind the trend to increase the weight on the sales factor; Taxation of out-of-state corporations.
- Sales tax holidays spur sales and revenues. Waxman, Lionel // Inside Tucson Business;7/26/2004, Vol. 13 Issue 56, p5
Reports on the benefits from sales tax holidays in the U.S. Different structure of the holidays of the states.
- Tax question marks regressive structure. Bhatt, Rob // Las Vegas Business Press;10/19/98, Vol. 15 Issue 42, p1
Reports on an argument by a coalition of Clark County, Nevada interests supporting the sales tax increase, that the proposal is an equitable method of sharing the cost of water delivery improvements. Keeping of the cost of future housing low through subsidy of future connection charges;...
- THE SOMERS SOLUTION TO THE USE TAX: REPLY. Somers, Harold M. // National Tax Journal;Jun69, Vol. 22 Issue 2, p302
Comments on the effects of an umbrella-type federal sales tax in the United States. Role of the sales tax in inducing states to impose the umbrella rate and conform the details to the federal provisions; Resulting uniformity that will be beneficial for tax collectors and taxpayers.
- Maple Leaf Nag. Klara, Robert // Restaurant Business;04/01/2000, Vol. 99 Issue 7, p20
Reports on the proposed sales tax on restaurant meals in Saskatchewan, Canada. Concerns of restaurants regarding the sales tax proposal; Results of a survey conducted by the Canadian Restaurant and Foodservices Association.
- Forget Internet tax and junk the sales tax. Wilson, Ted // Enterprise/Salt Lake City;03/27/2000, Vol. 29 Issue 40, p26
Focuses on the need for the state of Utah to reform the entire tax structure with the elimination of the sales tax in an incremental way. High numbers of tax evaders of the sales tax; Results of incentives of sales tax in Utah; Reform of the income tax with a fair measure of progressiveness.
- LA. County Metro Ballot Question in Limbo as State Lawmakers Delay Debate. Ward, Andrew // Bond Buyer;8/7/2008, Vol. 365 Issue 32435, p3
The article reports that a $40 billion sales tax measure of Metropolitan Transportation Authority (MTA) in Los Angeles County, California was questioned. The board of the MTA approved the sales tax referendum, but state lawmakers have yet to increase the county's sales tax limit to allow the...
- Untaxed Safes. Bourjaily, Philip // Field & Stream;Feb2000, Vol. 104 Issue 10, p24
Reports on the results of the waiving of sales tax on gun safes and locking security cabinets on safe retailers in the state of Washington.
- End the destructive sales tax scramble. Wilson, Ted // Enterprise/Salt Lake City;12/11/2000, Vol. 30 Issue 23, p30
Focuses on sales tax benefits going to the immediate city in Utah. City incorporations and annexations in Salt Lake City, Utah; Effects of sales tax incentives on urban sprawl.
- Multistate Taxation. Holloway, Randy; Hightower, Charlotte // Corporate Business Taxation Monthly;Feb2003, Vol. 4 Issue 5, p48
Reports on developments in state sales taxation in the U.S. as of February 2003. Indiana Tax Court's issuance of a rule that allows bad debt deductions against sales tax for an automotive retailer that financed the purchase of automobiles; Kansas Department of Revenue's rule which claims that...