Sales and Use Taxes: Retail Sales Issues (Portfolio 1360)
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This Portfolio explains the sales taxation of retailers both in terms of taxes the retailer pays and the taxes the retailer is required to collect.
Description
This Tax Management Portfolio, Sales and Use Taxes: Retail Sales Issues (Portfolio 1360) explains the sales taxation of retailers both in terms of taxes the retailer pays and the taxes the retailer is required to collect.
Table of Contents
1360.01. SALES AND USE TAXES – OVERVIEW
1360.02. SALES PRICE
1360.03. SHIPPING AND HANDLING CHARGES
1360.04. GIFTS AND PROMOTIONAL ITEMS
1360.05. EXEMPTION CERTIFICATES
1360.06. TAXATION OF DIRECT MAIL AND ADVERTISING SUPPLEMENTS
1360.07. ELECTRONIC DATA INTERCHANGE (EDI) AND ELECTRONIC FUND TRANSFERS (EFT)
1360.08. PROCUREMENT CARDS
1360.09. AUDIT ISSUES
1360.10. LOCAL SALES AND USE TAXES
1360.11. OTHER TYPES OF TAXES
Partner
Williams Mullen
Principal
Miles & Stockbridge