Sales and Use Tax Links
Here are useful sites and articles of
interest to sales and use tax professionals.
Wikipedia
includes several articles on sales and use taxes including a general
article on sales tax
which is not specific to the US. Then, there's an article on sales
taxes in the United States which is includes a capsule summary of
each state. Don't expect much from the summaries. Some
states have lots of detail, and some states have a sentence or
two. There's also an article on use
tax.
FOB
Southeastern Louisiana University Purchasing Department has a nice
discussion of FOB. And here is a discussion
of the term from Investopedia.com
Sales
Tax Institute
SisterStates
Links to state forms
Tax
Facts on the 50 States
Tax Foundation
Interesting tax information by state
ARMA - American Records Management Association
Lots of information on their resource section
Sales And Use of Taxation of Internet Transactions from Mondaq
Steptoe and Johnson
A very good and comprehensive discussion of nexus and out of state
taxation issues. All of the court decisions are summarized and
interpreted. Highly recommended for an understanding of this
topic.
Supreme Court decision
Quill vs. North Dakota
CCH
Business Owners Toolkit
CCH
Includes an introduction on sales
taxes and links to summary
information about each state
Florida
News Page
Press releases from their site. What's particularly
interesting is all the cases of prosecutions for sales and use
tax. Don't mess with Florida.
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