The Streamlined Sales and Use Tax Agreement's Sourcing Rules
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
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
Date posted: November 5, 2004
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