Posted: 5 Nov 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.
Suggested Citation: 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: https://ssrn.com/abstract=615827