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Sales & Use Tax Library

Product Code: TMLW45
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Description

Written by leading practitioners, the Sales & Use Tax Library provides everything necessary to guide public- and private-sector clients through everything from routine reporting to the complex tax issues involving situations, such as mergers and acquisitions or e-Commerce.

The Sales & Use Tax Library provides expert advice on how to deal with issues such as sales tax in various jurisdictions, auditing, how to account for sales tax or purchases of equipment and other gray areas that businesses may encounter. This Library includes the following:  Bloomberg BNA's State Tax Portfolios featuring in-depth analysis from experts in the field of sales taxation; the Weekly State Tax Report and State Tax Special Reports – both providing insightful coverage of important state tax developments; State Tax Legislation Monitor and State Tax Regulation Monitor – both offering comprehensive summaries of recent law changes; and full-text of relevant state statutes, state tax regulations and state tax supreme court cases.

What it helps you do:

Gain expert advice on sales & use tax issues. The Portfolios provide you with the experience of leading experts so you can provide clients from public and private sector everything from routine reporting to insight on complex tax issues.

Stay alert on new state tax issues.  The Sales & Use Tax Library includes a variety of news and commentary publications to help you do this, including the State Tax Legislation Monitor, the State Tax Regulation Monitor, State Insights & Commentary and the Weekly State Tax Report.

Product Structure

Expert Analysis:

  • Portfolios: In-depth analysis from leaders in the field that address sales and tax issues in various industries.
  • Sales & Use Tax Navigator (NEW!): This new tool is organized by state and ties together detailed tax rules, expert practitioner-authored explanations, and primary source materials to provide complete authoritative guidance to help you plan and resolve complex state-specific tax issues. The Sales & Use Tax Navigator includes tax rates, taxable base, taxation of service, bundled transactions, filing requirements, taxation of leases, and much more. Detailed explanations link to Bloomberg BNA’s State Tax Portfolios where applicable.

Notification:

  • State Insights & Commentary, State Legislation Monitor, State Regulation Monitor and Weekly State Tax Report keep you abreast of the latest developments.
  • Sales & Use Tax Monitor (NEW!): This daily news service features coverage of all sales tax developments, including future changes to sales and use tax rates as they are approved by the relevant state and local jurisdictions.

Practice Tools:

  • Sales & Use Tax Chart Builder (NEW!): This brand new chart builder allows users to create comparison charts for a wide range of topics, including Tax Rates, Tax Base, Tax on Services, Exemptions, and more. Users can filter and sort charts by topic and jurisdiction. Charts can be easily saved, exported, and customized.
  • Sales & Use Tax Rate Finder (NEW!): This web-based solution gives you sales and use tax rates for more than 58,000 taxing jurisdictions in the U.S. in real-time with up-to-the minute updates. With its powerful, customizable features, this is the only product available today that lets you look up and schedule automatic delivery of the rates you need when you want them. On-screen cues let you know when unique tax circumstances exist and immediately identify rates that have changed.

Source documents:

Primary source material including state tax statutes, state tax regulations and state supreme court and lower court cases.

Formats and Frequency

Available in print and on the web.  Contents vary by format.

Portfolios updated regularly. State Insights & Commentary is updated regularly. State Legislation Monitor, State Regulation Monitor updated regularly. Weekly State Tax Report is issued weekly. State Tax Special Reports issued regularly. E-mail summaries, providing the highlights and table of contents for reports, with URLs to full text articles and documents are also available.

List of Portfolios

Sales and Use Taxes

Sales and Use Taxes: Streamlined Sales Tax System (Portfolio 1270) 

Sales and Use Taxes: General Principles (Portfolio 1300) 

Sales and Use Taxes: Services (Portfolio 1310) 

Sales and Use Taxes: Information Services (Portfolio 1320) 

Sales and Use Taxes: The Machinery and Equipment Exemption (Portfolio 1330) 

Sales and Use Taxes: Drop Shipment Transactions (Portfolio 1340) 

Sales and Use Taxes: Communications Services and Electronic Commerce (Portfolio 1350) 

Sales and Use Taxes: Retail Sales Issues (Portfolio 1360) 

Nexus, Mergers and Selected States

Limitations on States' Jurisdiction to Impose Sales and Use Taxes (Portfolio 1420) 

Mergers and Acquisitions: Sales and Use Tax Consequences (Portfolio 1530) 

California Sales and Use Taxes (Portfolio 1920) 

Illinois Sales and Use Taxes (Portfolio 2110) 

New York Sales and Use Taxes (Portfolio 2220) 

Authors

J. Elaine Bialczak
Ms. Bialczak is Director for Compton & Associates, LLP, a leading nationwide provider of quality state and local tax services. Prior to joining Compton & Associates, she was General Counsel for DuCharme, McMillen & Associates, Inc., a state and local tax consulting firm. Before joining DuCharme, McMillen, Ms. Bialczak worked as a state and local tax litigator for AT&T, and as State and Local Tax Counsel for The Coca–Cola Company. Ms. Bialczak also served as Assistant Attorney General for the state of Ohio, representing the Ohio Department of Taxation before numerous courts. For many years Ms. Bialczak has lectured at the Tax Executives Institute Education Fund's State and Local Property Tax Course. She has presented papers at both New York University's Annual Institute on State and Local Taxation and at the Institute on State and Local Taxation sponsored by the Georgetown University Law Center Continuing Education Division. Ms. Bialczak has also published articles in the Journal of State Taxation and in the Ohio Tax Review. Ms. Bialczak graduated with honors from the Ohio State University College of Law and is admitted to practice before the United States Supreme Court, the Ohio state courts, and the United States Tax Court. 
Lawrence Fee
Lawrence H. Fee, B.A., University of Illinois at Chicago (1976); J.D., John Marshall Law School (1980); LL.M., John Marshall Law School (1984); Editorial Advisory Board, Journal of Property Tax Management; Member: Chicago Bar Association, State and Local Tax Committee, Federal Communications Bar Association. 
Jordan Goodman
Mr. Goodman is a partner in the Chicago law firm of Horwood, Marcus & Berk, Chartered, where he concentrates his practice on state and local tax planning and the resolution of state and local tax disputes for multistate and multinational corporations. He advises businesses in various industries on the tax ramifications and benefits of organizational structures and has lectured on state and local taxation before business and professional associations. Mr. Goodman is co–author of the chapter entitled Illinois Income Tax Considerationsfor the Illinois Institute of Continuing Legal Education publication Organizing and Advising Illinois Businesses and the chapter entitled Illinois Sales and Use Tax in the American Bar Association's Sales and Use Tax Handbook. He received his B.S. in accounting with high honors from Indiana University and his J.D. from the University of Illinois. Mr. Goodman is also a Certified Public Accountant.
Susan Haffield
Susan Haffield is a partner in the Minneapolis office of PricewaterhouseCoopers. She serves as the state and local tax practice site leader and specializes in sales and use tax. Susan provides consulting services focusing on tax strategy and planning, audit defense, refund analysis, re-engineering, and e-commerce. She has also been actively involved with the Streamlined Sales Tax Project since its inception and has published several articles on the subject. Susan is actively involved with many business and taxpayer organizations such as the, Minnesota Chamber of Commerce, Illinois Chamber of Commerce, Illinois Civic Federation, Iowa Taxpayer's Association, and Minnesota Society of CPA's. She is also a frequent speaker for organizations such as Council On State Taxation, Institute for Professionals in Taxation, Tax Executive Institute, and New York University. Susan graduated from Moorhead State University in Accounting and Business Administration. She began her career with Arthur Andersen and has also worked in the tax department at Cargill Inc. 
Kendall Houghton
Ms. Houghton was a partner with the state and local tax practice group of Alston & Bird, LLP, when this Portfolio was originally written. From September 1993 through December 1997, she served as General Counsel to the Committee On State Taxation (“COST”), a nonprofit trade association that promotes the equitable and nondiscriminatory state and local taxation of multijurisdictional business entities through judicial and legislative advocacy, educational efforts, and policy development. Prior to joining COST, Ms. Houghton served as an associate in the Atlanta, Georgia law firm of Alston & Bird, where her practice focused on state and local tax planning and controversy. Ms Houghton has published numerous articles on state tax and related issues and is a frequent public speaker at conferences hosted by such groups as COST, the Tax Executives' Institute, the Federation of Tax Administrators, the American Bar Association, and the National Association of State Bar Tax Sections. She is a member of the Advisory Board of the State Income Tax Alert and is the Managing and Chief Production Editor of the ABA Section of Taxation's State and Local Tax Lawyer journal. Ms. Houghton received her A.B. degree (cum laude) from Harvard University, her J.D. degree from the New York University School of Law, and her LL.M. in taxation from Emory University School of Law. She is admitted to practice in Georgia.  
David Hughes
David Hughes is an associate at Horwood, Marcus & Berk, Chartered, where he practices state and local tax with special emphasis on income and sales/use tax matters. His work focuses primarily on the resolution of state and local tax disputes and tax planning for multistate and multinational corporations. Mr. Hughes is co–author of the chapter entitled Illinois Sales and Use Tax in the American Bar Association's Sales and Use Tax Handbook. He graduated magna cum laude with a degree in English from the University of Notre Dame and received his law degree from Columbia University.
Susan Jones
Ms. Jones, formerly Vice President – Client Resource Group for DuCharme, McMillen & Associates Inc., is a state tax consultant practicing in Naples, Florida. She also previously served as Director of State & Local Taxes for PepsiCo Inc. While at PepsiCo, Susan was responsible for all state and local tax matters for this Fortune 15 company. She received her B.A. in Environmental Science from the University of Virginia and her Masters in Taxation from Virginia Commonwealth University (Dean's Scholar). Susan has served on the Executive Committee of COST and the state tax committee of Tax Executives Institute. Currently, she serves on the Finance and Tax Committee of the Florida Chamber of Commerce, and is Chair of the State Tax Committee of the FICPA. She also is a consulting editor for Interstate Tax Insights. She has been a frequent lecturer at national tax symposiums and has published several articles on various state tax issues. 
James Kratochvill
Mr. Kratochvill received his B.A. degree from the University of Pittsburgh in 1969 and his J.D. degree from the Case Western Reserve School of Law in 1972, where he was an editor of the CWRU Law Review and Order of the Coif. Mr. Kratochvill is General Attorney for AT&T Corp. responsible for all state and local tax legal advice and assistance, and has been state and local tax counsel for AT&T since 1975. He is Chair of the Sales & Use Tax Subcommittee, Committee On State Taxation and a former Subcommittee Chair of the American Bar Association Committee on State and Local Taxes. He has served frequently as an instructor at the annual Tax Executive Institute State and Local Tax Course and has participated in several tax institutes and seminars. Mr. Kratochvill is a member of the Ohio and New Jersey Bars. 
Fred O. Marcus
Mr. Marcus is a partner in Horwood, Marcus & Berk, Chartered, where as chairman of the firm's state and local tax practice group, he concentrates on state tax planning and the resolution of state and local tax disputes on a nationwide basis for multistate and multinational corporations. He received his B.S. in accounting in 1970 from the University of Illinois and his J.D. in 1974 from the DePaul University College of Law. Mr. Marcus has served as a faculty member for programs sponsored by the Tax Executive Institute, the Committee On State Taxation, and the National Institute on State and Local Taxation. He has also written numerous articles on state taxation. He is currently a member of the Illinois Department of Revenue's Practitioner Liaison Group; the American Bar Association's Section of Taxation's State and Local Tax Committee, and the Advisory Council of the National Institute on State and Local Taxation.
Paul Mortenson
Paul D. Mortenson, B.S., Merrimack College (1989); J.D., Suffolk University Law School (1992); Certified Public Accountant (Illinois, 1993); Member: Chicago Bar Association, State and Local Tax Committee, American Bar Association. 
Sharon Murphy
Sharon A. Murphy, B.A., Mercyhurst College (1985); M.S.T., Robert Morris College (1992); Member: American Institute of Certified Public Accountants, Pennsylvania Institute of Certified Public Accountants. 
Walter Nagel
Mr. Nagel has an LL.M. in taxation from the Georgetown University Law Center and a J.D., an M.B.A. and a B.A. from Rutgers University. He is a member of the bars of the District of Columbia and the U.S. Supreme Court. Mr. Nagel is the author of Leading U.S. Supreme Court State Tax Cases, a book discussing U.S. Supreme decisions involving state taxation. He also writes the U.S. Supreme Court Update column that appears bi–monthly in the Journal of Multistate Taxation. He is a frequent contributor to professional journals and is a member of the Advisory Board of the Georgetown University Law Center State and Local Tax Institute and the Tax Management Multistate Tax Portfolio Series. He is a frequent speaker at professional association meetings. From 1990–1994 he was a lecturer on sales taxes at New York University. He has also chaired various subcommittees of the American Bar Association, Tax Section since 1987. Mr. Nagel is Vice President–Taxes for MCI Communications Corp. where he has oversight responsibility for consumption taxes, property taxes, and tax systems, including nationwide responsibility for trial and appellate advocacy in these tax areas. He has also held management positions with AT&T Corp. and TWA. The opinions expressed herein are solely the authors' and not those of the entities with which they are or have been associated. 
Neil Pomerantz
Mr. Pomerantz received his B.A., Magna Cum Laude, in 1989 from Princeton University. In 1994, he received his J.D. degree, Cum Laude, from Harvard Law School. Mr. Pomerantz is a partner with the Denver office of the firm of Silverstein & Pomerantz LLP. He has significant experience in litigating state and local tax cases and in advising clients on tax planning matters. His practice includes franchise (income), sales and property tax issues. 
Arthur Rosen
Mr. Rosen is a partner in the law firm of McDermott Will & Emery, where his practice focuses on tax planning and litigation relating to state and local tax matters. He has served as the Deputy Counsel to the New York State Department of Taxation and Finance, Tax Counsel to the New York State Senate Tax Committee and Counsel to the N.Y. Governor's Temporary Sales Tax Commission. Mr. Rosen has held executive tax management positions at Xerox Corp. and AT&T. Mr. Rosen holds leadership positions in professional tax organizations including the New York State Bar Association tax section, the NYU Tax Society, and the National Association of State Bar tax sections. He is past chair of the State and Local Tax Committee of the American Bar Association tax section. Mr. Rosen is editor of the newsletter Inside New York Taxes, is co-editor of the newsletter New York Tax Highlights and of New York Tax Cases. He has written scores of articles that have appeared in numerous professional publications, has made hundreds of presentations on state and local tax matters, and founded and chairs the New York University course entitled “Introduction to State and Local Taxes.” He is a member of the American College of Tax Counsel and is listed in The Best Lawyers in America.
Thomas Steele
Mr. Steele received his B.A. degree in 1970 from the University of Virginia and his J.D. in 1976 from the School of Law at the University of California, Davis. He was editor–in–chief of the U.C.D. Law Review, Order of the Coif, and received the U.C. Davis Law School Medal. He associated with the law firm of Morrison & Foerster in 1976, becoming a partner in 1982. Mr. Steele was Chairman of the Tax Section of the Bar Association of San Francisco during 1985. From 1981 through 1984, Mr. Steele was an adjunct professor of law at the University of San Francisco Law School. From 1978 through 1982, he was a lecturer at Golden Gate University. He is a frequent speaker on state and local tax matters. He also is an instructor at the Advanced Sales Tax School sponsored by the Committee On State Taxation. Mr. Steele is a member of the Advisory Committee of the National Institute on State and Local Taxation and a member of the California and Colorado bars. 
Marilyn Wethekam