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November 2013 » An Update on the Streamlined Sales...
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Mary Ann Hofmann, PhD, CMA, and Megan Y. McSwain, and Dwayne N. McSwain, PhD, CPA
Sales and use taxes represent the largest source of tax revenue for most states, according to the U.S. Census Bureau in 2012. Forty-five states and the District of Columbia impose sales and use taxes (William F. Fox, LeAnn Luna, and Matthew N. Murray, “The STTP and Technology: Implications for the Future of the Sales Tax,” National Tax Journal, vol. 61, no. 4 part 2, 2008, pp. 823–841), including more than 7,500 local jurisdictions (Ian J. Redpath, Eric M. Redpath, and Kathleen Ryan, “Sales and Use Taxation in E-Commerce: Where We Are and What Needs to be Done,” Information Systems Management, vol. 24, 2007, pp. 239–245). With so many different taxing jurisdictions and rates, compliance with all applicable sales tax laws can be quite complex.
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