Sales Taxation: Critical Issues in Policy and Administration

Front Cover
William F. Fox
Greenwood Publishing Group, 1992 - Business & Economics - 187 pages

This book is a comprehensive analysis of the major issues in state sales taxation. Topics such as taxation of services, mergers and acquisitions, nonprofit organizations, media, religious organizations, and international companies are analyzed by a group of the nation's leading experts on state taxation, including representatives of industry, government, and academia. The book identifies long-term qualitative and quantitative trends in the sales tax base and rates. Likely policy changes during the next decade are pinpointed and their implications discussed. Emerging sales tax problems are identified and analyzed, and techniques for integrating equity in sales tax design are included.

This unique volume will be of interest to tax planners and managers in business, and tax policy-makers and administrators in state and local governments.

 

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Contents

Sales Tax Trends and Issues
3
Sales Tax Policy during the Next Decade
27
A Symposium on the Sales Tax as Applied to Services
39
Sales Taxation of Services An Overview of the Critical Issues
41
Sales Taxation of Services Has Its Time Come?
51
Sales Tax on Services A Tax Administrators Perspective
63
Sales Tax on Services State Trends
77
Emerging Problems in Applying Sales Taxes
103
First Amendment Limitations on Sales and Use Taxation What Is Left after Leathers V Medlock?
131
Globalization of the Marketplace Sales and Use Tax Implications
143
Issues in Sales Tax Structures
155
Simplifying the Sales Tax Credits or Exemptions?
157
Expanding the Sales Tax Base Implications for Growth and Stability
169
Selected Bibliography
177
Index
181
About the Contributors
185

The Sales Taxation of Mergers and Acquisitions
105
Sales Taxation of Nonprofit Organizations Purchases and Sales
121

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Page 183 - Sociology and in the Institute of Government and Public Affairs at the University of Illinois at Chicago.

About the author (1992)

WILLIAM F. FOX is Professor of Economics and Associate Director of the Center for Business and Economic Research at the University of Tennessee in Knoxville.

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