The Sales and Use Tax Answer Book is the key reference source for which practitioner's have been searching. Not only is it comprehensive and clear; it also provides extensive formal cites to important case literature. Forty-five states and the District of Columbia impose a sales tax on the retail sale of tangible personal property and selected services. In addition, there are 7,500 cities, municipalities, towns, school districts, counties, and other special taxing districts that levy sales and use taxes. The varying rates, the changing jurisdictional boundaries, the differe
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