An Update On The Streamlined Sales And Use Tax Project

ASU Author/Contributor (non-ASU co-authors, if there are any, appear on document)
Dwayne McSwain PhD, Associate Professor (Creator)
Appalachian State University (ASU )
Web Site:

Abstract: Sales and use taxes represent the largest source of tax revenue for most states, according to the U.S. Census Bureau in 2012. Forty-five states and the District of Columbia impose sales and use taxes (William F. Fox, LeAnn Luna, and Matthew N. Murray, “The STTP and Technology: Implications for the Future of the Sales Tax,” National Tax Journal, vol. 61, no. 4 part 2, 2008, pp. 823–841), including more than 7,500 local jurisdictions (Ian J. Redpath, Eric M. Redpath, and Kathleen Ryan, “Sales and Use Taxation in E-Commerce: Where We Are and What Needs to be Done,” Information Systems Management, vol. 24, 2007, pp. 239–245). With so many different taxing jurisdictions and rates, compliance with all applicable sales tax laws can be quite complex.

Additional Information

Mary Ann Hofmann, PhD, CMA, and Megan Y. McSwain, and Dwayne N. McSwain, PhD, CPA (2013). "An Update on the Streamlined Sales and Use Tax Project," The CPA Journal, November 2013, pages 46-51. Publisher version of record available at:
Language: English
Date: 2013
Sales taxes, Use taxes, Retailers, sales tax laws

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