Sales Taxation: State and Local Structure and Administration

John F. Due · John L. Mikesell

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Economic and Fiscal Studies Local Government Finance and Decentralization Taxation and Compliance Studies

Abstract

A reference on sales taxation. This book reviews state and local use of sales and excise taxes across time and throughout 50 states. It explains how the purpose, design, type and enforcement of the sales tax vary among states, and provides tables for illustration.

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2018NBA sweet spots: Distance‐based impacts on establishment‐level sales 1997THE SALES TAX AND ELECTRONIC COMMERCE: SO WHAT'S NEW?1997A PRIMER ON CHANGING INFORMATION TECHNOLOGY AND THE FISC

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