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Author: CCH Tax Law Editors with Contributing Authors
Description: This course explains the Streamlined Sales Tax Project, including the history leading to the Project; the administration of the Project; the nexus and sourcing issues that the Project attempts to simplify; and the issues and adopted Agreement provisions relating to specific industries, including the printing industry. The Project has provided the roadmap for tax law simplifications, more efficient administrative procedures, and technologies in a streamlined sales tax system. Governments and businesses involved in the Project will pursue a mandatory collection system authorized by Congress after a critical mass of states has enacted the necessary legislation and implemented all elements of the system. |
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