Perhaps no other aspect of business operations, especially in a multi-state setting, is more complex than complying with the many specific rules associated with each state’s sales tax. Understanding sales tax rules, in general, maintaining proper recordkeeping to facilitate compliance with these rules and how to collect and remit sales tax, as well as filing the required state and local sales tax returns is critical to reducing exposure to state tax authorities for these taxes, as well as penalties and interest.

Unfortunately, determining whether your business has sufficient connectivity to any particular state (nexus) to require the collection and remittance of sales tax and then determining which products and services are subject to that tax can be a daunting task. Even more difficult is dealing with tax authorities via sales tax audits and dispute matters.   The information presented in these Chapters present answers to all of these questions, and more, by one of the preeminent sales tax specialists in the United States.