SUBSCRIPTION

Sales & Use Tax Library

The Sales & Use Tax Library contains expert guidance and resources for addressing sales and use tax in various jurisdictions and business situations, helping you ensure compliance and plan accordingly.

FREE TRIAL

OVERVIEW

EXPERT NEWS & COMMENTARY

Stay up-to-date with State Insights & Commentary, State Legislation Monitor, State Regulation Monitor, and Weekly State Tax Report keep you abreast of the latest developments. In addition, the Sales & Use Tax Monitor, a 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.


TRUSTED ANALYSIS

Bloomberg BNA’s Tax Management Portfolios™ provide you with the experience of leading experts, so you can provide public and private sector clients everything from routine reporting to insight on complex tax issues. The Sales & Use Tax Navigator is a powerful tool providing detailed tax rules with expert practitioner-authored explanations.

Try Sales and Use Tax Library now

TIMESAVING PRACTICE TOOLS

The Sales & Use Tax Chart Builder allows users to create explanation and 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.


WHAT’S AVAILABLE

Primary Source Documents
  • State Tax Regulations (current & archive)
  • State Tax Statutes (current & archive)
  • State Tax Rulings and Official Materials
  • State Tax Lower Court Cases
  • State Tax Supreme Court Cases
Portfolios
  • 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) 

TOPICS COVERED

  • Communications Services and Electronic Commerce
  • Drop Shipment Transactions
  • General Principles
  • Information Services
  • Limitations on States’ Jurisdiction to Impose
  • Sales and Use Taxes
  • Mergers and Acquisitions: Sales and Use
  • Streamlined Sales Tax System
  • The Machinery and Equipment Exemption

 


    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 Considerations” for 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.   

     

     

     


    SPECIFICATIONS

    Formats and Frequency

    Available online, with email highlights and breaking news. 

    Print Portfolios available.