Author Description

The Streamlined Sales Tax Project (SSTP) represents the most comprehensive attempt at broad-based reform of the sales tax system in all the states since sales taxes were first enacted in the 1930s. While not every transaction would be affected by the SSTP, it seems likely that every taxpayer will be affected in some way, either as a retailer or purchaser, once the SSTP takes effect. The book provides an analysis of the SSTP and its impact on the states. It also includes charts highlighting highlight key statutory provisions of the SSTP and that provide summaries of each state's progress with enactment of these provisions.