The streamlined sales tax project and the local sourcing conundrum

John A. Swain; Walter Hellerstein

The streamlined sales tax project and the local sourcing conundrum

John A. Swain, Walter Hellerstein

Law, James E. Rogers College of

Research output: Contribution to journal › Review article › peer-review

1 Scopus citations

Abstract

The anticipated benefits of the multistate sales tax pact may become derailed by the concerns of local taxing jurisdictions with a long history of origin-based sales and use taxes. There are several possible solutions, but until one is reached taxpayers will continue to suffer the consequences or, in some instances, benefit from them.

Original language	English (US)
Pages (from-to)	230-238
Number of pages	9
Journal	Journal of Taxation
Volume	104
Issue number	4
State	Published - Apr 2006

ASJC Scopus subject areas

Accounting
Finance
Economics and Econometrics

Cite this

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The streamlined sales tax project and the local sourcing conundrum

Abstract

ASJC Scopus subject areas

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