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.
- Use Tax Look-up Tables: What Is the Logic Behind the Numbers?
- Marketplace Fairness Solution? Would Europe's Destination VAT Help?
- Sales Tax and Bitcoin (or Other Virtual Currency)
- DC Sales Tax Reform: Broadening Base Demonstrates Good Tax Policy
- Back to School for Sales Tax Exemptions
- California Use Tax: Outdated Foreign Goods Exemption Should Go!
- Tax System Design: Should Big Brother Act Like Big Business?
- Do Faulty Sales Tax Rules Waste Time and Money?
- Marketplace Fairness Act Could Prompt State Tax Cuts
- Minnesota Storage Tax Has Problems