The Sales and Use Tax Answer Book is the key reference source for which practitioners have been searching. Not only is it comprehensive and clear; it also provides extensive citation to important case and statutory law. Forty-five states and the District of Columbia impose a sales tax on the retail sale of tangible personal property and selected services. In addition, there are 7,500 cities, municipalities, towns, school districts, counties, and other special taxing districts that levy sales and use taxes. The varying rates, the changing jurisdictional boundaries, the different tax bases, and the often inconsistent and contradictory interpretations of similarly worded statutes are all covered. The book also includes a chapter on sales tax reforms, particularly the Streamlined Sales Tax and a chapter on the gross receipts taxes that have been enacted in various states. The 2016 edition of the Sales and Use Tax Answer Book continues to provide coverage of topics such as subjects of sales and use tax, taxable persons, taxable transactions, interstate and extraterritorial transactions, constitutional issues and the latest updates on the Streamlined Sales Tax. Also included are case summaries which cover such areas as statistical sampling methodology, nexus, collection of sales tax by remote sellers, sales tax and the requirements of the commerce clause, sales made through independent contractors or brokers, sales and use tax in internet/electronic commerce, collection of use tax by a remote seller and minimum contacts requirements for out-of-state retailers.

Sales and Use Tax Answer Book (2016)

Business & Money

J.D.

John C. Healy

Bruce M. Nelson

James T. Collins

Accounting

CCH, Inc.

The Multistate CorporateTax Guide is designed to provide quick access to each state s statement of its position on a sizable number of key issues in corporate and sales and use taxation. The easy-to-use chart format enables the reader to locate and compare how the states approach numerous aspects of state taxation. Information contained in each of the charts is based on the responses of state tax officials to a questionnaire that was prepared and administered by the University of Wisconsin Milwaukee, Sheldon B. Lubar School of Business. There will no longer be a print version available of the Multistate Corporate Tax Course. A free link to the online version (PDF) of the Multistate Corporate Tax Course will be included.

Multistate Corporate Tax Guide, 2018 Edition (2 volumes)

Michael S. Schadewald

PH.D.

The Sales and Use Tax Answer Book is the key reference source for which practitioner's have been searching. Not only is it comprehensive and clear; it also provides extensive formal cites to important case literature. Forty-five states and the District of Columbia impose a sales tax on the retail sale of tangible personal property and selected services. In addition, there are 7,500 cities, municipalities, towns, school districts, counties, and other special taxing districts that levy sales and use taxes. The varying rates, the changing jurisdictional boundaries, the different tax bases, and the often inconsistent and contradictory interpretations of similarly worded statutes are all covered. The book also includes a chapter on sales tax reforms, particularly the Streamlined Sales Tax Project. The 2007 edition of the Sales and Use Tax Answer Book contains new material on topics such as subjects of sales and use tax, taxable persons, taxable transactions, interstate and extraterritorial transactions, constitutional issues and the latest updates on the Streamlined Sales Tax Project. Also included are case summaries which cover such areas as statistical sampling methodology, nexus, collection of sales tax by remote sellers, sales tax and the requirements of the commerce clause, sales made through independent contractors or brokers, sales and use tax in internet/electronic commerce, collection of use tax by a remote seller and minimum contacts requirements for out-of-state retailers.

Sales and Use Tax Answer Book (2007)

and John C. Healy

The Newest Form 990 Tax Return Could Change Your Organization. Are You Ready? Chances are, you do not personally prepare your organization's annual tax return. But you most certainly do manage, influence, or assume accountability for the policies and practices the IRS wants to know about. And whether you do or do not prepare the return, you need this guide. Here s why. The latest Form 990, revised and effective for tax years 2008 and beyond, incorporates the most substantive changes to the exempt organization information return in 30 years. The IRS is requiring more reporting related to governance, compensation, and other areas than ever before. Hence, your organization's Form 990 will present a very public face, shaped in no small part by decisions and operating protocols for which you and other leaders in your organization are responsible. In short, the revised return reflects the government's increased focus on organizational transparency and accountability. And the IRS has made it clear that public closure of Form 990 is one of the agency's primary enforcement tools. Those are some pretty good reasons to give your attention to the 990 and more importantly, to the policies, procedures, and practices that inform the required disclosures. Consider the following:The IRS wants to know how many of your voting board members are not independent, a term it defines through a three-part test, because in the agency's view, an independent governing body is a component of a well-run tax-exempt organization.For reporting purposes, the definition of key employee has been significantly expanded, meaning your organization may need to disclose the compensation of far more employees than it has before. Clearly, the newest 990 has implications for the public face and operation of your organization. Understanding what the newest 990 means will help you and your board make informed decisions. That's where this guide comes in. Guide to the Newest 990, developed by CPAs from the respected accounting firm Tate and Tryon, takes aim at the changes most relevant to associations and similar organizations, and it goes beyond instruction, to the meaning. You get practical interpretation and insight that you won t find in the IRS preparation instructions. This guide digs into understanding, interpreting, and working with the 990.

Guide to the Newest IRS Form 990: Interpreting and Complying With the New Tax Reporting Requirements for Transparency and Accountability

Charles F. Tate

Deborah G. Kosnett

Douglas A. Boedeker

Subrina L. Wood

Frederick U. Longwood

ASAE: The Center for Association Leadership

There are certain life events that are as stressful as they are unavoidable. All of these events may not happen to every individual, but nonetheless they each cause emotional heartache and financial headache, and Cal Brown has seen them all. Thanks to his years of experience as a financial planner, coupled with various tumultuous events in his own life, Cal is able to give general guidance and specific financial tips to help ease the stress of these inevitabilities. When Life Strikes is an excellent resource for coping with unexpected tragedies, learning how to prepare for them, and looking ahead for the sake of your spouse, children, and personal future.

When Life Strikes: Weathering Financial Storms

Cal Brown

Personal Finance

Brown Book Publishing Group

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