Abstract

http://ssrn.com/abstract=615827
 
 

Citations



 


 



The Streamlined Sales and Use Tax Agreement's Sourcing Rules


Walter Hellerstein


University of Georgia School of Law

John A. Swain


University of Arizona - James E. Rogers College of Law


State Tax Notes, Vol. 34, No. 6, November 8, 2004

Abstract:     
The authors analyze the sourcing rules in the multistate Streamlined Sales and Use Tax Agreement, explaining that although the basic rule is that sourcing is destination-based, there are exceptions. A one-size-fits-all approach would be inappropriate, the authors say.

Accepted Paper Series





Not Available For Download

Date posted: November 5, 2004  

Suggested Citation

Hellerstein, Walter and Swain, John A., The Streamlined Sales and Use Tax Agreement's Sourcing Rules. State Tax Notes, Vol. 34, No. 6, November 8, 2004. Available at SSRN: http://ssrn.com/abstract=615827

Contact Information

Walter Hellerstein (Contact Author)
University of Georgia School of Law ( email )
209 Hirsch Hall
Athens, GA 30602
(706) 542-5175 (Phone)
(706) 542-5556 (Fax)

John A. Swain
University of Arizona - James E. Rogers College of Law ( email )
P.O. Box 210176
Tucson, AZ 85721-0176
United States
(520) 621-7673 (Phone)
(520) 621-9140 (Fax)
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