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This book is a comprehensive analysis of the major issues in state sales taxation. It identifies long-term qualitative and quantitative trends in the sales tax base and rates. Likely policy changes during the next decade are pinpointed and their implications discussed.

Table of Contents

Foreword by Frederick D. Stocker
Sales Tax Trends
Sales Tax Trends and Issues by Robert D. Ebel and Christopher Zimmerman
Sales Tax Policy During the Next Decade by Billy Hamilton and John Mikesell
A Symposium on the Sales Tax as Applied to Services Sales Taxation of Services: An Overview of the Critical Issues by Walter Hellerstein
Sales Taxation of Services: Has its Time Come? by William F. Fox
Sales Tax on Services: A Tax Administrator's Perspective by John P. James
Sales Tax on Services: State Trends by Laird Graeser and Allen Maury
Emerging Problems in Applying Sales Taxes The Sales Taxation of Mergers and Acquisitions by Peter L. Faber
Sales Taxation of Nonprofit Organizations: Purchases and Sales by John L. Mikesell
First Amendment Limitations on Sales and use Taxation: What is Left after Leathers V. Medlock? by C. James Judson and C. David Jennings
Globalization of the Marketplace: Sales and Use Tax Implications by Wayne G. Eggert
Issues in Sales Tax Structures Simplifying the Sales Tax: Credits or Exemptions? by Steven D. Gold
Expanding the Sales Tax Base: Implications for Growth and Stability by Richard F. Dye
Selected Bibliography
Index

About the Author

WILLIAM F. FOX is Professor of Economics and Associate Director of the Center for Business and Economic Research at the University of Tennessee in Knoxville.

Reviews

?I strongly recommend this book to individuals who work in financial revenue areas of government, as well as to those interested in familiarizing themselves with issues and challenges that lie ahead for policymakers concerning building and expanding tax bases and revenue sources.?-Government Finance Review

?The authors show that they're informed on the political and fiscal pressures on the states making this a current and useful study. They clearly describe the pros and cons of extending state sales taxes to services. Legislators, staff, and tax administrators will find the discussion of that issue fresh, lucid, and discerning.?-The Fiscal Letter

?They clearly describe the pros and cons of extending state sales taxes to services. Legislators, staff, and tax administrators will find the discussion of that issue fresh, lucid, and discerning.?-The Fiscal Letter

"I strongly recommend this book to individuals who work in financial revenue areas of government, as well as to those interested in familiarizing themselves with issues and challenges that lie ahead for policymakers concerning building and expanding tax bases and revenue sources."-Government Finance Review

"They clearly describe the pros and cons of extending state sales taxes to services. Legislators, staff, and tax administrators will find the discussion of that issue fresh, lucid, and discerning."-The Fiscal Letter

"The authors show that they're informed on the political and fiscal pressures on the states making this a current and useful study. They clearly describe the pros and cons of extending state sales taxes to services. Legislators, staff, and tax administrators will find the discussion of that issue fresh, lucid, and discerning."-The Fiscal Letter