Welcome to the SALES TAX POLICY - TALES & TRENDS blog which features commentary by Annette Nellen, CPA, Esq, a tax professor at San Jose State University. Annette has over 25 years of experience with federal and state tax matters. She researches and publishes extensively on tax policy and reform topics. She blogs under “21st Century Taxation”. SALES TAX POLICY - TALES & TRENDS focuses on analyzing existing sales tax rules and proposals on how they meet or do not meet principles of good tax policy such as equity, neutrality and simplicity. Posts will also explore where and why state and multistate rules and policies need to be modernized to address today's ways of living and doing business.
Comments or questions may also be submitted to the featured sales tax specialist by viewing any of the linked posts (below) and using the on-page "Comment" feature (or other posted contact options), subject to disclaimer at bottom of page.
- Odd Sales Tax Exemptions: Traveler Purchases
- Should Rhode Island Repeal Sales Tax? The $887 Million Question
- Broadening the Sales Tax Base Proves Entertaining
- Marketplace Fairness: Small Seller Exception Definitional Flaws
- Can Sales Tax Exemptions Be Rationalized With 6 Policy Prerequisites?
- MN Sales Tax Proposal: Will it Broaden Base or Simply Build a "Pyramid"?
- Main Street Fairness: Different Story (& Timeline) If ND Had Won In Quill
- Back to School on Nexus: Debating the Definition of Physical Presence
- Is Mainstreet Fairness Legislation Simple Enough?
- Cloud Computing and Sales Tax - Tax Variations and Issues