skip to content
Sales and use taxes--communications services and electronic commerce Preview this item
ClosePreview this item
Checking...

Sales and use taxes--communications services and electronic commerce

Author: Thomas H Steele; James P Kratochvill; Pilar Malta
Publisher: Arlington, VA : Tax Management, ©2009-
Series: Tax management multistate tax portfolios, 1350-2nd.
Edition/Format:   Continually updated resource : Updating loose-leaf : EnglishView all editions and formats
Summary:
" ... discusses the application of state sales and use taxes to communications services and electronic commerce. As state and local governments determine whether and how to tax electronic commerce and the communications services through which they are carried, taxpayers seek answers to whether their transactions are subject to tax. Communications services include both services provided by traditional  Read more...
Rating:

(not yet rated) 0 with reviews - Be the first.

Subjects
More like this

Find a copy online

Links to this item

Find a copy in the library

&AllPage.SpinnerRetrieving; Finding libraries that hold this item...

Details

Additional Physical Format: Online version:
Steele, Thomas H.
Sales and use taxes--communications services and electronic commerce.
Arlington, VA : Tax Management, ©2009-
(OCoLC)60570853
Material Type: Updating loose-leaf, Internet resource
Document Type: Continually Updated Resource, Internet Resource
All Authors / Contributors: Thomas H Steele; James P Kratochvill; Pilar Malta
OCLC Number: 461038939
Notes: " ... revises and supersedes 1350 T.M.'
Description: volumes (loose-leaf) : illustrations ; 28 cm.
Contents: Detailed analysis. Introduction --
Overview and description of the industry --
Constitutional limitations involving Nexus --
Constitutional limitations other than Nexus --
Determining whether the service is taxable as telecommunications --
Taxation of interstate telecommunications services --
Taxation of interstate access charges --
Taxation of internet access charges --
Taxation of 900 services --
Sourcing issues --
Other similar taxes and fees --
Alabama --
Arizona --
Arkansas --
California --
Colorado --
Connecticut --
District of Columbia --
Florida --
Georgia --
Hawaii --
Idaho --
Illinois --
Indiana --
Iowa --
Kansas --
Kentucky --
Louisiana --
Maine --
Maryland --
Massachusetts --
Michigan --
Minnesota- Mississippi --
Missouri --
Nebraska --
Nevada --
New Jersey --
New Mexico --
New York --
North Carolina --
North Dakota --
Ohio --
Oklahoma --
Pennsylvania --
Rhode Island --
South Carolina --
South Dakota --
Tennessee --
Texas --
Utah --
Vermont --
Virginia --
Washington --
West Virginia --
Wisconsin --
Wyoming --
Table of worksheets.
Series Title: Tax management multistate tax portfolios, 1350-2nd.
Responsibility: by Thomas H. Steele and James P. Kratochvill, Pilar Malta.

Abstract:

" ... discusses the application of state sales and use taxes to communications services and electronic commerce. As state and local governments determine whether and how to tax electronic commerce and the communications services through which they are carried, taxpayers seek answers to whether their transactions are subject to tax. Communications services include both services provided by traditional telecommunications companies, as well as the newly emerging technologies, such as mobile telephony and paging, wireless telephone services, and the internet."

Reviews

User-contributed reviews
Retrieving GoodReads reviews...
Retrieving DOGObooks reviews...

Tags

Be the first.
Confirm this request

You may have already requested this item. Please select Ok if you would like to proceed with this request anyway.

Linked Data


Primary Entity

<http://www.worldcat.org/oclc/461038939> # Sales and use taxes--communications services and electronic commerce
    a schema:CreativeWork, schema:Book ;
    library:oclcnum "461038939" ;
    library:placeOfPublication <http://experiment.worldcat.org/entity/work/data/345273439#Place/arlington_va> ; # Arlington, VA
    library:placeOfPublication <http://id.loc.gov/vocabulary/countries/vau> ;
    rdfs:comment "Unknown 'gen' value: upl" ;
    schema:about <http://id.worldcat.org/fast/1163108> ; # Use tax--U.S. states
    schema:about <http://experiment.worldcat.org/entity/work/data/345273439#Place/united_states> ; # United States.
    schema:about <http://experiment.worldcat.org/entity/work/data/345273439#Topic/electronic_commerce_united_states_states> ; # Electronic commerce--United States--States
    schema:about <http://experiment.worldcat.org/entity/work/data/345273439#Topic/sales_tax_united_states_states> ; # Sales tax--United States--States
    schema:about <http://id.worldcat.org/fast/1145964> ; # Telecommunication--U.S. states
    schema:about <http://id.worldcat.org/fast/1103906> ; # Sales tax--U.S. states
    schema:about <http://experiment.worldcat.org/entity/work/data/345273439#Topic/sales_tax_u_s_states> ; # Sales tax--U.S. states
    schema:about <http://experiment.worldcat.org/entity/work/data/345273439#Topic/use_tax_u_s_states> ; # Use tax--U.S. states
    schema:about <http://experiment.worldcat.org/entity/work/data/345273439#Topic/telecommunication_united_states_states> ; # Telecommunication--United States--States
    schema:about <http://experiment.worldcat.org/entity/work/data/345273439#Topic/use_tax_united_states_states> ; # Use tax--United States--States
    schema:about <http://id.worldcat.org/fast/1204155> ; # United States
    schema:about <http://id.loc.gov/authorities/classification/KF6289> ;
    schema:about <http://experiment.worldcat.org/entity/work/data/345273439#Topic/telecommunication_u_s_states> ; # Telecommunication--U.S. states
    schema:bookFormat library:ContinuallyUpdatedBook ;
    schema:contributor <http://viaf.org/viaf/103029418> ; # Pilar Malta
    schema:contributor <http://viaf.org/viaf/53516846> ; # James P. Kratochvill
    schema:copyrightYear "2009/" ;
    schema:creator <http://viaf.org/viaf/250684799> ; # Thomas H. Steele
    schema:datePublished "2009/9999" ;
    schema:description "" ... discusses the application of state sales and use taxes to communications services and electronic commerce. As state and local governments determine whether and how to tax electronic commerce and the communications services through which they are carried, taxpayers seek answers to whether their transactions are subject to tax. Communications services include both services provided by traditional telecommunications companies, as well as the newly emerging technologies, such as mobile telephony and paging, wireless telephone services, and the internet.""@en ;
    schema:description "Detailed analysis. Introduction -- Overview and description of the industry -- Constitutional limitations involving Nexus -- Constitutional limitations other than Nexus -- Determining whether the service is taxable as telecommunications -- Taxation of interstate telecommunications services -- Taxation of interstate access charges -- Taxation of internet access charges -- Taxation of 900 services -- Sourcing issues -- Other similar taxes and fees -- Alabama -- Arizona -- Arkansas -- California -- Colorado -- Connecticut -- District of Columbia -- Florida -- Georgia -- Hawaii -- Idaho -- Illinois -- Indiana -- Iowa -- Kansas -- Kentucky -- Louisiana -- Maine -- Maryland -- Massachusetts -- Michigan -- Minnesota- Mississippi -- Missouri -- Nebraska -- Nevada -- New Jersey -- New Mexico -- New York -- North Carolina -- North Dakota -- Ohio -- Oklahoma -- Pennsylvania -- Rhode Island -- South Carolina -- South Dakota -- Tennessee -- Texas -- Utah -- Vermont -- Virginia -- Washington -- West Virginia -- Wisconsin -- Wyoming -- Table of worksheets."@en ;
    schema:exampleOfWork <http://worldcat.org/entity/work/id/345273439> ;
    schema:inLanguage "en" ;
    schema:isPartOf <http://experiment.worldcat.org/entity/work/data/345273439#Series/tax_management_multistate_tax_portfolios> ; # Tax management multistate tax portfolios ;
    schema:isSimilarTo <http://www.worldcat.org/oclc/60570853> ;
    schema:name "Sales and use taxes--communications services and electronic commerce"@en ;
    schema:productID "461038939" ;
    schema:publication <http://www.worldcat.org/title/-/oclc/461038939#PublicationEvent/arlington_va_tax_management_2009> ;
    schema:publisher <http://experiment.worldcat.org/entity/work/data/345273439#Agent/tax_management> ; # Tax Management
    schema:url <http://taxandaccounting.bna.com/btac/T7200/split_display.adp?fedfid=4240913&vname=tmsporsu&fn=4240913&jd=tms_1350&split=1> ;
    wdrs:describedby <http://www.worldcat.org/title/-/oclc/461038939> ;
    .


Related Entities

<http://experiment.worldcat.org/entity/work/data/345273439#Agent/tax_management> # Tax Management
    a bgn:Agent ;
    schema:name "Tax Management" ;
    .

<http://experiment.worldcat.org/entity/work/data/345273439#Place/arlington_va> # Arlington, VA
    a schema:Place ;
    schema:name "Arlington, VA" ;
    .

<http://experiment.worldcat.org/entity/work/data/345273439#Place/united_states> # United States.
    a schema:Place ;
    schema:name "United States." ;
    .

<http://experiment.worldcat.org/entity/work/data/345273439#Series/tax_management_multistate_tax_portfolios> # Tax management multistate tax portfolios ;
    a bgn:PublicationSeries ;
    schema:hasPart <http://www.worldcat.org/oclc/461038939> ; # Sales and use taxes--communications services and electronic commerce
    schema:name "Tax management multistate tax portfolios ;" ;
    .

<http://experiment.worldcat.org/entity/work/data/345273439#Topic/electronic_commerce_united_states_states> # Electronic commerce--United States--States
    a schema:Intangible ;
    schema:hasPart <http://id.loc.gov/authorities/subjects/sh2008102931> ;
    schema:name "Electronic commerce--United States--States"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/345273439#Topic/sales_tax_u_s_states> # Sales tax--U.S. states
    a schema:Intangible ;
    schema:name "Sales tax--U.S. states"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/345273439#Topic/telecommunication_u_s_states> # Telecommunication--U.S. states
    a schema:Intangible ;
    schema:name "Telecommunication--U.S. states"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/345273439#Topic/telecommunication_united_states_states> # Telecommunication--United States--States
    a schema:Intangible ;
    schema:hasPart <http://id.loc.gov/authorities/subjects/sh2008112726> ;
    schema:name "Telecommunication--United States--States"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/345273439#Topic/use_tax_u_s_states> # Use tax--U.S. states
    a schema:Intangible ;
    schema:name "Use tax--U.S. states"@en ;
    .

<http://id.worldcat.org/fast/1103906> # Sales tax--U.S. states
    a schema:Intangible ;
    schema:name "Sales tax--U.S. states"@en ;
    .

<http://id.worldcat.org/fast/1145964> # Telecommunication--U.S. states
    a schema:Intangible ;
    schema:name "Telecommunication--U.S. states"@en ;
    .

<http://id.worldcat.org/fast/1163108> # Use tax--U.S. states
    a schema:Intangible ;
    schema:name "Use tax--U.S. states"@en ;
    .

<http://id.worldcat.org/fast/1204155> # United States
    a schema:Place ;
    schema:name "United States" ;
    .

<http://viaf.org/viaf/103029418> # Pilar Malta
    a schema:Person ;
    schema:familyName "Malta" ;
    schema:givenName "Pilar" ;
    schema:name "Pilar Malta" ;
    .

<http://viaf.org/viaf/250684799> # Thomas H. Steele
    a schema:Person ;
    schema:familyName "Steele" ;
    schema:givenName "Thomas H." ;
    schema:name "Thomas H. Steele" ;
    .

<http://viaf.org/viaf/53516846> # James P. Kratochvill
    a schema:Person ;
    schema:familyName "Kratochvill" ;
    schema:givenName "James P." ;
    schema:name "James P. Kratochvill" ;
    .

<http://www.worldcat.org/oclc/60570853>
    a schema:CreativeWork ;
    rdfs:label "Sales and use taxes--communications services and electronic commerce." ;
    schema:description "Online version:" ;
    schema:isSimilarTo <http://www.worldcat.org/oclc/461038939> ; # Sales and use taxes--communications services and electronic commerce
    .


Content-negotiable representations

Close Window

Please sign in to WorldCat 

Don't have an account? You can easily create a free account.