Frequency of Updates:
- To order the 2016 edition of the Guide to Sales and Use Tax please call 1-800-950-1216.
Brand:Research Institute of America
For times when you need a quick look-up rather than comprehensive research, or when you need an answer for a new state, RIA’s Guide to Sales & Use Taxes provides state-by-state summaries of sales and use taxes. The Guide uses a uniform format for easy access to information on liability, exemptions, basis, rates, returns, payments, refunds, and other important issues, including:
- Overview of sales and use tax concepts
- State by state summaries of who, what, and when
- Who collects or pays the tax
- What’s taxable
- When is the payment due
- Rules for out-of-state sellers
- Requirements for exemption certificates
- Vendor licensing and registration
- Penalties and interest
This Guide is an essential resource for any state tax professional with clients who sell in multiple states (published annually in print).