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.
- Idaho Keeps Sales Tax On Groceries
- Sales Tax Policy Outlook for 2017
- Would Broader Sales Tax Base Deliver Simplification - and Savings?
- Trailing Nexus - When Does It End?
- Sales Tax As Penalty?
- Tax on Short-Term Rentals – Taxing on Landlords & Municipalities
- Multi-State Tax Report: 50 Years Later and Sales Tax Debate Continues
- Should Federal Sales Tax Deduction Be Made Permanent?
- Medical Exemptions: Is Idaho's Eyeglass Exemption a Designer Dud?
- Use Tax Look-up Tables: What Is the Logic Behind the Numbers?