The streamlined sales tax project and the local sourcing conundrum

John A Swain, Walter Hellerstein

Research output: Contribution to journalArticle

1 Citation (Scopus)

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 languageEnglish (US)
Pages (from-to)230-238
Number of pages9
JournalJournal of Taxation
Volume104
Issue number4
StatePublished - Apr 2006

Fingerprint

Sales tax
Sourcing
Jurisdiction
Tax

ASJC Scopus subject areas

  • Finance
  • Accounting
  • Economics and Econometrics

Cite this

The streamlined sales tax project and the local sourcing conundrum. / Swain, John A; Hellerstein, Walter.

In: Journal of Taxation, Vol. 104, No. 4, 04.2006, p. 230-238.

Research output: Contribution to journalArticle

Swain, John A ; Hellerstein, Walter. / The streamlined sales tax project and the local sourcing conundrum. In: Journal of Taxation. 2006 ; Vol. 104, No. 4. pp. 230-238.
@article{3e6d81bdf7154b4fba82672598220e10,
title = "The streamlined sales tax project and the local sourcing conundrum",
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.",
author = "Swain, {John A} and Walter Hellerstein",
year = "2006",
month = "4",
language = "English (US)",
volume = "104",
pages = "230--238",
journal = "Journal of Taxation",
issn = "0022-4863",
publisher = "Ria Thomson",
number = "4",

}

TY - JOUR

T1 - The streamlined sales tax project and the local sourcing conundrum

AU - Swain, John A

AU - Hellerstein, Walter

PY - 2006/4

Y1 - 2006/4

N2 - 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.

AB - 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.

UR - http://www.scopus.com/inward/record.url?scp=33646265497&partnerID=8YFLogxK

UR - http://www.scopus.com/inward/citedby.url?scp=33646265497&partnerID=8YFLogxK

M3 - Article

VL - 104

SP - 230

EP - 238

JO - Journal of Taxation

JF - Journal of Taxation

SN - 0022-4863

IS - 4

ER -