CCH® Expert Treatise Library: State Sales and Use Taxation

Rely on current, comprehensive expert treatise guidance to answer your most complex sales and use tax questions.

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Key Features

Brings together a variety of features that help you effectively plan for your organization or clients…

  • Access easy-to-understand commentaries from industry experts.
  • Review coverage of pertinent topics with ease.
  • Access supporting documents and helpful and interactive practice aids.
Details

CCH Expert Treatise Library: State Sales and Use Taxation brings together a variety of helpful features that help you effectively manage complex issues and provide accurate tax planning.

  • Provides a comprehensive perspective from a renowed expert: Author Bruce Nelson, CPA, is a practicing tax, legal and academic expert that can translate complex regulatory language into easy-to-understand commentary. From his experience and insight, you can ensure that you’re staying in compliance with state tax requirements.
  • Covers key state tax issues: Includes an overview of sales and use taxes in general along with broad coverage on the scope, basis and measurement of sales and use taxes and related constitutional issues (including nexus) as well as focusing on exemptions, credits and refunds, administration and compliance, and appeals.
  • Provides access to supporting documentation: Links to state statutes and regulations, state and federal cases on state and use tax issues and relevant federal materials (including IRC).
  • Includes time-saving features: Insightful examples from the author are provided, and within each chapter, current law and specific answers to pertinent questions are presented first to cut down on research time.

Topics Include:

Sales and Use Taxes in General

  • Value-added Taxes Distinguished
  • Types of Taxes on Sales
  • Use Taxes
  • Multistate Agreements
  • Comity
  • Constitutional Issues
  • Overview
  • Commerce and Due Process Clauses
  • Nexus
  • State Constitutional Issues

Scope of Sales and Use Taxes

  • Tangible Personal Property
  • Intangible Property
  • Services
  • Electronic Commerce

Basis and Measurement of Sales and Use Taxes

  • Overview
  • Sourcing
  • Tangible Personal Property
  • Services
  • Ancillary Services
  • Specific Transactions
  • Use Taxes
  • Tax Rates

Exemptions

  • Exclusions, Exceptions, and Exemptions Distinguished
  • Common Exemptions
  • Transactional Exemptions

Credits and Incentive Refunds

  • Overview
  • Credits
  • Incentive Refunds

Administration and Compliance

  • Administrative Agencies
  • Registration and Collection of Tax
  • Returns
  • Payment
  • Confidentiality
  • Audits
  • Deficiency Assessments
  • Confidentiality
  • Record Retention
  • Collection
  • Statutes of Limitation
  • Penalties and Interest
  • Refunds
  • Taxpayer Bills of Rights

Appeals

  • Administrative Remedies
  • Administrative Appeals
  • Judicial Review

Access to Primary Source Documents

  • State Statutes and Regulations
  • State and Federal Cases on sales and use tax issues
  • Relevant Federal Materials, including IRC

Format available: IntelliConnect®

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