About this product: CCH's U.S. Master Sales and Use Tax Guide is a quick-answer resource for professionals who work with multiple state tax jurisdictions. This CCH Master Guide serves as a handy desktop reference containing succinct explanations and quick-glance charts detailing common sales and use tax issues for all states and the District of Columbia. It provides easy-to-read multistate overviews of sales taxes and describes for each state the basis, state and local tax rates, principal payment and return due dates, and countless other key facts and figures. The U.S. Master Sales and Use Tax Guide's concise and practical desk-reference format makes it the perfect complement to CCH's comprehensive update subscription service--the Multistate Sales and Use Tax Guide, providing busy professionals with an annual snapshot of sales tax provisions they'll need to refer to time and again throughout the year. Those professionals who only occasionally deal with sales and use taxes will enjoy this attractively-priced handbook. And those in the thick of sales and use tax issues will appreciate having quick answers and overviews available for those times when it is more convenient than using a comprehensive research service. Especially helpful are the multistate quick-answer charts -- a CCH exclusive! CCH's U.S. Master Sales and Use Tax Guide's comprehensive coverage includes: OVERVIEW - Constitutional Issues--Federal Limitations - Multistate Agreements CHARTS - Agricultural Exemptions - Clothing - Collection Discounts Allowed Seller - Components of Basis - Computers and Computer Services - Drop Shipments - Electronic Payment of Sales Tax - Exemption and Resale Certificates' Validity Periods - Financial Institutions - Food and Meals - Interest Rates on Delinquent or Deficient Payments - Leases and Rentals - Mail-Order Sales - Manufacturing and Machinery - Medicines, Medical Services and Devices - Newspapers and Periodicals - Occasional Sales - Penalties - Pollution Control Equipment - Rates and Basis - Sales for Resale - Services - Statutes of Limitations - Tax Calendar - Taxpayer Remedies - Trade-Ins - Vending Machine Sales STATE SUMMARIES For each state: - Scope of Tax - Tax Base - List of Exemptions, Exceptions and Exclusions - Rate of Tax - Local Taxes - Returns, Payments, and Due Dates - Prepayment of Taxes - Vendor Registration - Sales or Use Tax Credits - Deficiency Assessments - Audit Procedures - Statute of Limitations - Application for Refund Additional discussion is included on the Uniform Sales Tax Administration Act and the Streamlined Sales Tax Project. The U.S. Master Sales and Use Tax Guide is a must have quick-answer handbook for all professionals who deal with sales and use tax planning and compliance!
About this product: Multistate Guide to Sales and Use Tax: Manufacturing explains, in practical terms, the rules involved with sales and use taxation of manufacturers and enables practitioners to keep track of state law developments in the states where they operate. The publication covers the basic theory and special issues involved with the sales and use taxation of manufacturing plants. It also provides step-by-step instructions on how manufacturers should proceed in the event of a sales and use tax audit. Each state has specific laws, regulations and procedural guidelines that apply to manufacturers. Moreover, state-by-state case law tends to be fairly extensive in this area. Finally, each state has different legal definitions, concepts, exceptions, compliance requirements, and audit procedures that affect manufacturers. Multistate Guide to Sales and Use Tax: Manufacturing combines text and charts that highlight each state's approach to sales and use taxation of manufacturers.
About this product: New York State Sales and Use Tax Law and Regulations serves as a comprehensive resource for all those who work with sales and use tax issues in New York. It is a great companion to CCH's Guidebook to New York Taxes, providing full text of the New York State tax laws concerning sales and use taxes--Articles 1, 8, 28, 29, 37 and 41, as well as related New York City provisions--Chapters 1 and 20 of the NYC Administrative Code. Also includes full text of sales and use tax Regulations and Technical Services Bureau Memoranda (TSBM). This Edition presents the law and regulations as amended through January 1, 2009. Key legislative and regulatory changes from the previous year are described in a special Highlights section for at-a-glance review and are also incorporated in place throughout the text. To help pinpoint information quickly and easily, this volume also provides Finding Lists of law sections, regulations and TSBMs, as well as a helpful detailed Topical Index and a list of Tax Law Sections Amended in 2008. Since frequent changes are made in the New York State tax laws, each edition of this reference provides an important source for the tax laws of prior years. This updated volume is one that every professional dealing with New York sales and use tax issues should have!
About this product: I just read Lin Stone's delightful and wonderful book on the subject of tax sales. It was very interesting, though somewhat light reading that was also informative. It left me wanting more, but unfortunately that more does not exist. The subject of Tax Sales is given only minimal coverage by most real estate authors. And for good reason, it is a difficult subject where 50 different states have 50 different tax sale laws. Additionally most authors know little or nothing about the subject. Do the liens transfer with the property? What is the period of owner redemption? Tax Sales are probably the most treacherous form of real estate investment. Seller disclosures, consumer protection and other statutory safeguards for the real estate buyer just plain do NOT exist in the tax sale arena. You could end up buying a toxic waste dump, a cliff, a wetland, a tiny sliver of land, a flood plain, a landlocked parcel or even underwater property at tax sales. I've seen all of the above at tax sale. Nobody will tell you about the property shortcomings, only your own research can overcome those obstacles. Most of the tax sale properties are junk; many are worthless or have expensive problems like bad title; you have to distinguish the gems or at least the diamond in the rough. There are only two other books, by Hendricks and Moskowitz, on tax sales that are even worth reading. If you're serious read all three. Lin Stone tells a tale that is easy to read, but is somewhat lacking in depth. Big print and lots of white space make the book seem bigger than it really is. Stone does have chapters on internet and adverse possession that are unique, fun and very interesting. But chapters on Fannie Mae, Hud, VA, etc. are out of place, unnecessary, and filler. The chapters on finding the properties was enlightening. The chapter on buying a house was much to short as Stone concentrates on land. In the back of the book the list of states does not include all 50, obviously a conscious omission by the author. All and all the book was informative, offered insight that only an experience tax sale buyer/author can offer. It would be an excellent choice for beginners, but would probably be too shallow for the experienced tax sale buyer. Also some of the points made are not universal to different state tax sales. As I said earlier it is a difficult subject because of the vast difference of state law. This book is a beginning but by no means assume expertise after reading. Lin Stone's book will help, but be careful out there!
About this product: The Sales and Use Tax Answer Book is the key reference source for which practitioners have been searching. Not only is it comprehensive and clear; it also provides extensive citation to important case and statutory law. 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 different tax bases, and the often inconsistent and contradictory interpretations of similarly worded statutes are all covered. The book also includes a chapter on sales tax reforms, particularly the Streamlined Sales Tax and a chapter on the gross receipts taxes recently enacted in several states. The 2009 edition of the Sales and Use Tax Answer Book continues to provide coverage of topics such as subjects of sales and use tax, taxable persons, taxable transactions, interstate and extraterritorial transactions, constitutional issues and the latest updates on the Streamlined Sales Tax. Also included are case summaries which cover such areas as statistical sampling methodology, nexus, collection of sales tax by remote sellers, sales tax and the requirements of the commerce clause, sales made through independent contractors or brokers, sales and use tax in internet/electronic commerce, collection of use tax by a remote seller and minimum contacts requirements for out-of-state retailers. New additions in the 2009 edition include added material on gross receipts taxes, the continuing saga of the Streamlined Sales Tax and a variety of new developments in the legislatures and the courts. Some of the highlights include: The latest developments in the "nexus wars"; Line item billing and the principles of free speech; The debatable difference between bundled and mixed transactions; Determining where title passes; The continuing struggle to define when and what food is taxable; Defining the taxable base of online purchases such as hotel rooms; The different sales tax treatment of the new television converter boxes.
Top tax guidance for today's turbulent real estate market
Despite the downturn in the real estate market, savvy investors can continue to capture profits by using money-saving tax strategies.
In The Real Estate Investor's Tax Edge, authors Scott Estill and Stephanie Long provide all of the necessary tax planning techniques to lower your tax bill and fully capitalize upon your real estate investments. In addition to this, you'll learn how to protect your assets and avoid losses in a down market through smart tax planning strategies. Containing the most updated tax law information, and offering tax-planning tips geared toward today's real estate market, this reliable resource is a complete guide to managing your real estate taxes.
Outlines effective strategies for legally reducing the impact of taxes on your real estate assets
Offers detailed coverage of the newest tax laws and rules affecting real estate
Focuses on tax smart techniques for making the most of your real estate investments
In today's volatile real estate market, it's important to make the most of your assets by paying the legal minimum in taxes-no more and no less. The Real Estate Investor's Tax Edge will show you how to achieve this goal, and put you in a better position to profit during even the most difficult of times.
About this product: This digital document is an article from Florida Bar Journal, published by Thomson Gale on July 1, 2007. The length of the article is 2987 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
Citation Details Title: Florida tax deed sales are getting risky. Author: Robert M. Quinn Publication:Florida Bar Journal (Magazine/Journal) Date: July 1, 2007 Publisher: Thomson Gale Volume: 81 Issue: 7 Page: 45(4)
About this product: Find the right answers fast in an easy-to-use Q&A format. The Answer Book covers all the areas of sales and use taxation, including taxable persons, taxable transactions, interstate and extraterritorial transactions, constitutional issues and the latest updates on the Streamlined Sales Tax and the state gross receipts taxes. Includes: The latest developments in the nexus wars;.Sales and use tax in internet/electronic commerce;.Minimum contacts requirements for out-of-state retailers;.Court cases and case summaries.
About this product: This digital document is an article from Music Trades, published by Music Trades Corp. on August 1, 2009. The length of the article is 358 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available immediately after purchase. You can view it with any web browser.
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