The streamlined sales tax project and the local sourcing conundrum

John A. Swain, Walter Hellerstein

Research output: Contribution to journalReview articlepeer-review

1 Scopus citations


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 languageEnglish (US)
Pages (from-to)230-238
Number of pages9
JournalJournal of Taxation
Issue number4
StatePublished - Apr 2006

ASJC Scopus subject areas

  • Accounting
  • Finance
  • Economics and Econometrics


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