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

Description

Tax Management Portfolio, Sales and Use Taxes: Streamlined Sales Tax System, No. 1270, provides comprehensive discussions on a wide range of issues dealing with the development and implementation of the streamlined sales tax system.

The Portfolio explains the consummation of the streamlined sales tax effort and the relationships between various groups key to the process. Additionally, the Portfolio details the components of the Streamlined Sales and Use Tax Agreement and how the states must apply them.

The Portfolio provides analysis of the governance of the Agreement, highlighting state and retailer concerns, and concludes with a review of post-SSUTA nexus provisions enacted by the states and a summary of proposed federal legislation.

Subscribers to the Internet version of the Portfolio will find late-breaking developments reported in the Bloomberg Tax Daily Tax Report – State.

This Portfolio may be cited as Rosen and Haffield, 1270 T.M., Sales and Use Taxes: Streamlined Sales Tax System. Within the Multistate Tax Portfolio Series, however, references to the Portfolio will include only the Portfolio numbers and titles.

Table of Contents

1270.01. INTRODUCTION
1270.02. ORGANIZATIONAL SUMMARY/STRUCTURE OF SIMPLIFICATION EFFORT
1270.03. STREAMLINED SALES AND USE TAX AGREEMENT SIMPLIFICATION PROVISIONS
1270.04. STATE MEMBERSHIP AND MEMBERSHIP REQUIREMENTS
1270.05. POST SSUTA NEXUS DEVELOPMENTS
1270.06. FEDERAL LEGISLATION