This book is a comprehensive analysis of the major issues in state sales taxation. Topics such as taxation of services, mergers and acquisitions, nonprofit organizations, media, religious organizations, and international companies are analyzed by a group of the nation's leading experts on state taxation, including representatives of industry, government, and academia. The book identifies long-term qualitative and quantitative trends in the sales tax base and rates. Likely policy changes during the next decade are pinpointed and their implications discussed. Emerging sales tax problems are identified and analyzed, and techniques for integrating equity in sales tax design are included. This unique volume will be of interest to tax planners and managers in business, and tax policy-makers and administrators in state and local governments.
WILLIAM F. FOX is Professor of Economics and Associate Director of the Center for Business and Economic Research at the University of Tennessee in Knoxville.
Foreword by Frederick D. Stocker Sales Tax Trends Sales Tax Trends and Issues by Robert D. Ebel and Christopher Zimmerman Sales Tax Policy During the Next Decade by Billy Hamilton and John Mikesell A Symposium on the Sales Tax as Applied to Services Sales Taxation of Services: An Overview of the Critical Issues by Walter Hellerstein Sales Taxation of Services: Has its Time Come? by William F. Fox Sales Tax on Services: A Tax Administrator's Perspective by John P. James Sales Tax on Services: State Trends by Laird Graeser and Allen Maury Emerging Problems in Applying Sales Taxes The Sales Taxation of Mergers and Acquisitions by Peter L. Faber Sales Taxation of Nonprofit Organizations: Purchases and Sales by John L. Mikesell First Amendment Limitations on Sales and use Taxation: What is Left after Leathers V. Medlock? by C. James Judson and C. David Jennings Globalization of the Marketplace: Sales and Use Tax Implications by Wayne G. Eggert Issues in Sales Tax Structures Simplifying the Sales Tax: Credits or Exemptions? by Steven D. Gold Expanding the Sales Tax Base: Implications for Growth and Stability by Richard F. Dye Selected Bibliography Index