Those taxes, which include sales and use tax and real estate tax, are generally payable by the organization unless exempt either by application or by agreement.
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After all, with decreased property tax, income tax, sales and use tax, what other major section of the economy is left?
There are more than 7, 000 sales tax jurisdictions in the U.S. The SSUTA is meant to reconcile state sales-and-use tax rules and bring uniformity to the definition of items in the sales-tax base.
But residents of most states still owe the sales tax (also called use tax) and are supposed to send the money to their state tax collectors themselves.
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Petitioner asks whether its sales of e-books are subject to sales and use tax.
The compact would be designed to provide a framework for a more unified and simple sales and use tax system without intruding on states' rights to set and regulate the sales tax locally.
Sales and use tax is nearly a third (32%) of State government total tax revenues.
Virginia already exempts the price of spaceflight services from its sales and use tax.
Of course, sales and use tax are almost always paid by the buyer.
Maryland, for instance, exempts breastfeeding-related products from the sales and use tax.
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In fairness, Amazon sells a staggering number of products and must deal with 45 states with sales and use tax.
Sales and use tax is usually paid by the consumer, but in most cases the seller collects and remits it.
Streamlined Sales and Use Tax Agreement authority to require all retailers to collect sales taxes in the 45 states and the District of Columbia that have them.
If you have any questions or concerns regarding this letter or any other sales and use tax matter, please visit our website at www.boe.ca.gov or call our Taxpayer Information Section at 800-400-7115 (TTY:711).
Despite the world of catalog commerce being greatly expanded by the world of e-commerce, states must still rely on a catalog-era U.S. Supreme Court case that limits their ability to collect sales and use tax.
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Along with the stick, the states used a carrot: In 2002 they formed the Streamlined Sales and Use Tax Agreement (SSUTA) to make it easier for merchants to collect taxes for all 9, 600 U.S. sales tax jurisdictions.
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The Main Street Fairness Act incorporates the simplification measures of the Streamlined Sales and Use Tax Agreement (SSUTA), which was developed about ten years ago by a group of states and businesses with the goal of making it easier for businesses to collect sales tax for multiple states.
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Even states without income taxes are getting into the act, with sales- and use-tax audits (see box, p. 84).
If you live in one state and buy expensive personal property in another, you could face a sales- and use-tax audit.
In January, Rob Woodall (R-GA) introduced a bill in Congress to repeal income, employment and estate and gift taxes and instead impose a 23 percent sales tax on the use or consumption of all goods, properties and services.
According to the Kansas Department of Commerce, sales tax revenue (STAR) bonds provide Kansas municipalities the opportunity to issue bonds to finance the development of major commercial, entertainment and tourism areas, and use the sales tax revenue generated by the development to pay off the bonds.
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Local governments derive 11.2% of their tax revenue from sales and use taxes.
With state and local tax revenues suffering, sales and use taxes are being more aggressively collected.
State governments rely on sales and use taxes for roughly a third of their total tax revenue.
As an incentive, participating merchants who use certain sales tax processing services get their tax collection costs subsidized and aren't held responsible for mistakes those services might make.
State governments rely on sales and use taxes for nearly one-third (32%) of their total tax revenue.
On the other hand, for Internet purchases from out-of-state vendors, both individual and corporate purchasers have always been required to pay the state use tax because no sales tax is collected for you online.
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Among the problems: The SSUTA requires a state and its cities to use the same definition of what's taxable and allows each local taxing jurisdiction only one sales tax rate.
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