After all, with decreased property tax, income tax, sales and use tax, what other major section of the economy is left?
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.
According to the tax code, purchasers are already required to pay either state sales or use tax for any type of sale.
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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.
All it says it that a state may at its option require remote sellers to collect sales taxes as long as the state first takes one of two steps: It must either adopt on its own some basic rules to simplify tax collection or sign on to an interstate pact known as the Simplified Sales and Use Tax Agreement an understanding already adopted by 24 jurisdictions.
Petitioner asks whether its sales of e-books are subject to sales and use tax.
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.
Some states now require online sellers to collect sales or use tax.
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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For example, if you use your aircraft too much in a given state during the first six months, the state may come after you for sales or use tax.
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).
If you make frequent taxable purchases from out-of-state businesses that do not collect California sales or use tax, you should register with us using the eReg system to obtain a Consumer Use Tax Account.
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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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.
Not surprisingly, few buyers do so, even though many states, including California, include a line on their state income tax forms for use or sales tax owed.
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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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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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Use tax, just like sales tax, goes to fund critical local services such as police, fire, schools, and parks.
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.
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.
These subsidies are important enough to Tesla that its website features an "Incentives" section directing buyers where to look for their states' electric-vehicle benefits rebates, free parking, exemptions from state sales tax, use of high-occupancy lanes, and the like.
Though California residents, like most of us, have technically been required to pay a sales (or use) tax on their online purchase all along, there was never a mechanism in place for collecting this at the time of purchase.
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