| Description |
ix, 351 pages : illustrations ; 24 cm |
| Contents |
1. Development, Forms, and Yields of State Sales Taxes -- 2. Sales Tax Structures, Measures of Tax Liability, and Rates -- 3. Tax Treatment of Production Inputs -- 4. Exemptions of Consumption Purchases -- 5. Taxation of Services, Real Property Contracts, and Tax Treatment of Exempt Entities -- 6. Organization and Personnel for State Sales Tax Administration -- 7. Registration of State Sales Tax Vendors and Processing of Sales Tax Returns -- 8. State Control of Sales Tax-Delinquent Vendors -- 9. Sales Tax Audit Programs -- 10. Interstate Transactions and Use Taxes -- 11. Local Government Sales Taxes -- 12. Some Concluding Observations |
| Analysis |
Indirect taxation |
|
United States |
| Notes |
Previous ed.: London : John Hopkins University Press, 1983 |
| Bibliography |
Includes bibliographical references (pages [335]-340) and index |
| Subject |
Sales tax -- United States -- States.
|
|
Tax administration and procedure -- United States -- States.
|
| Author |
Mikesell, John L.
|
| LC no. |
94038183 |
| ISBN |
087766627X (cloth : alk. paper) |
|
