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
University of Georgia School of Law
State Tax Notes, Vol. 37, No. 9, August 29, 2005
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.
Date posted: August 27, 2005