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

Posted: 27 Aug 2005  

John A. Swain

University of Arizona - James E. Rogers College of Law

Walter Hellerstein

University of Georgia School of Law

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.

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: https://ssrn.com/abstract=792264

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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