Sales and use taxation

Publisher: Institute for Professionals in Taxation in Atlanta, GA (600 Northpark Town Center, 1200 Abernathy Rd. NE, Atlanta 30328)

Written in English
Published: Pages: 492 Downloads: 102
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  • United States.


  • Sales tax -- Law and legislation -- United States.,
  • Use tax -- Law and legislation -- United States.

Edition Notes

Includes index.

Statementedited by Jerrold F. Janata.
ContributionsJanata, Jerrold F., 1936-, Institute for Professionals in Taxation.
LC ClassificationsKF6767.Z9 S36 2004
The Physical Object
Paginationxxx, 492 p. ;
Number of Pages492
ID Numbers
Open LibraryOL3433564M
LC Control Number2005272864

Sales and use taxation Download PDF EPUB FB2

Frank Dufort is a sales and use tax expert with over 16 years of experience working in both the public and private sectors. Early in his career Mr. Dufort worked for the Virginia Department of Taxation where he was responsible for responding to inquiries from taxpayers, lawyers, CPAs and government officials concerning state sales and use tax accounts, laws and notice of tax /5(3).

The Ohio sales and use tax applies to the retail sale, lease, and rental of tangible personal property as well as the sale of selected services in Ohio. In transactions where sales tax was due but not collected by the vendor or seller, a use tax of equal amount is due from the customer.

The state sales and use tax rate is percent. Counties. The sales and use tax rate in a specific California location has three parts: the state tax rate, the local tax rate, and any district tax rate that may be in effect.

State sales and use taxes provide revenue to the state's General Fund, to cities and counties through specific state fund allocations, and to other local jurisdictions. Sales & Use Tax Publications.

25 50 75 All. New Jersey Taxpayers' Bill of Rights. About New Jersey. Taxpayer Bill of Rights. Professional Photographers. About New Jersey. About New Jersey. Sales and Use Tax. About New Jersey. Sales and Use Tax. Floor Covering Dealers. About New Jersey.

Sales and Use Tax. Auto Repair Shops. About New Jersey. Sales and use tax is reported using a Sales and Use Tax Return (Form DR).Instructions (Form DRN) are can file and pay sales and use tax electronically using the Department's free and secure File and Pay webpage, or you may purchase software from a vendor.

Returns and payments are due on the 1st and late after the 20th day of the month. Sales Tax applies to most retail sales of goods and some services in Minnesota. You may owe Use Tax on taxable goods and services used in Minnesota when no sales tax was paid at the time of purchase.

We also administer a number of local sales taxes. For information on CBD Products, see CBD Products and Sales Tax.

Understanding and Managing Sales and Use Tax by noted sales tax authority and consultant, Robert J. Fields, helps everyone involved understand and effectively deal with sales and use tax, with pinpoint explanations that make the complex - clear; practical insights that make the mysterious - rational; and charts, examples and case discussion 5/5(1).

Sales tax is a tax you charge to customers when they purchase products or services from you. As a business owner or seller, you are responsible for calculating, collecting, reporting, and remitting sales tax to the appropriate state and local tax authorities. Use tax is a tax that you have to pay if you purchased a product or service and did Author: Crystalynn Shelton.

Retail Sales and Use Tax In general, all sales, leases, and rentals of tangible personal property in or for use in Virginia, as well as accommodations and certain taxable services, are subject to Virginia sales and use tax, unless an exemption or exception is established.

Sales tax applies to retail sales of certain tangible personal property and services. Use tax applies if you buy tangible personal property and services outside the state and use it within New York State.

For information on the Oneida Nation Settlement Agreement, see Oneida Nation Settlement Agreement. Sales tax rates and identifying the correct local taxing jurisdiction.