Sales taxation : state and local structure and administration / John F. Due, John L. Mikesell

Author	Due, John F. (John Fitzgerald), 1915-2009
Title	Sales taxation : state and local structure and administration / John F. Due, John L. Mikesell
Imprint	Washington, D.C. : Urban Institute Press, c1994
Edition	2nd ed., completely rev. and updated
Descript	ix, 351 p. : ill. ; 24 cm.

CONTENT

Development, forms, and yields of state sales taxes -- Sales tax structures, measures of tax liability, and rates -- Tax treatment of production inputs -- Exemptions of consumption purchases -- Taxation of services, real property contracts, and tax treatment of exempt entities -- Organization and personnel for state sales tax administration -- Registration of state sales tax vendors and processing of sales tax returns -- State control of sales tax-delinquent vendors -- Sales tax audit programs -- Interstate transactions and use taxes -- Local government sales taxes -- Some concluding observations

SUBJECT

Sales tax -- United States -- States
Tax administration and procedure -- United States -- Dtates

LOCATION	CALL#	STATUS
Law Library (4th Floor)	HJ5715.U6 D77s 1994	CHECK SHELVES