The Streamlined Sales and Use Tax Agreement's Sourcing Rules
Posted: 5 Nov 2004
Abstract
The authors analyze the sourcing rules in the multistate Streamlined Sales and Use Tax Agreement, explaining that although the basic rule is that sourcing is destination-based, there are exceptions. A one-size-fits-all approach would be inappropriate, the authors say.
Suggested Citation: Suggested Citation
Hellerstein, Walter and Swain, John A., The Streamlined Sales and Use Tax Agreement's Sourcing Rules. Available at SSRN: https://ssrn.com/abstract=615827
Walter Hellerstein (Contact Author)
University of Georgia School of Law ( email )
209 Hirsch Hall
Athens, GA 30602
(706) 542-5175 (Phone)
(706) 542-5556 (Fax)
John A. Swain
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)
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