Abstract

http://ssrn.com/abstract=792264
 


 



Recent Amendments to the Streamlined Sales and Use Tax Agreement: Third-Party Reimbursements and Bundled Transactions


John A. Swain


University of Arizona - James E. Rogers College of Law

Walter Hellerstein


University of Georgia School of Law


State Tax Notes, Vol. 37, No. 9, August 29, 2005

Abstract:     
The authors examine the treatment of coupons, rebates, and similar third-party payments, and bundled transactions in the Streamlined Sales and Use Tax Agreement. They specify when third-party payments received by the seller will be included in the "sales price." The substance of the agreement's definition of bundled transactions generally incorporates traditional approaches, although in piecemeal fashion, the authors say.

Accepted Paper Series


Not Available For Download

Date posted: August 27, 2005  

Suggested Citation

Swain, John A. and Hellerstein, Walter, Recent Amendments to the Streamlined Sales and Use Tax Agreement: Third-Party Reimbursements and Bundled Transactions. State Tax Notes, Vol. 37, No. 9, August 29, 2005. Available at SSRN: http://ssrn.com/abstract=792264

Contact Information

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

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