Joining Push to Tax Online Sales, Nevada Enacts Reform
- Wisconsin Gets On Board With SSTP. Vadum, Matthew // Bond Buyer;9/4/2001, Vol. 337 Issue 31216, p4
No abstract available.
- The Current Nexus Landscape: The More Things Change, The More They Stay the Same. Gall, Maryann B.; Kulwicki, Laura A. // Journal of State Taxation;Winter2014, Vol. 31 Issue 1, p5
The article focuses on the legislative, judicial, and administrative developments of sales tax nexus across the U.S. in 2014, along with several lawsuits. Topics include the efforts of the courts and the U.S. Congress to emphasize federal nexus such as the tax online sales by lifting the...
- 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...