State and local governments are rapidly revising tax laws to increase revenue, while Congress is considering granting states the authority to make remote sellers charge sales tax.
This Definitive Guide lays out sales and use tax basics, as well as commonly misunderstood elements of sales tax compliance, to provide you a one-stop reference for all things sales and use tax related. The last two sections include a state-by-state summary of sales tax rules and regulations and a glossary of terms.
If you collect sales tax from customers in one or more taxing jurisdictions, this guide is for you. Covering everything from sales tax challenges to use tax statutes, this paper provides a detailed primer on sales and use tax compliance.