1999 U.S. Master Sales And Use Tax Guide From CCH Brings Order To Crazy Quilt Of Taxation

(RIVERWOODS, ILL., June 21, 1999) – With hundreds of exceptions and exemptions that vary from state to state, thousands of rates that can differ from county to county and rules and approaches that change from year to year, the nation’s sales and use taxes present a crazy quilt of rules and numbers to U.S. businesses. Now, CCH INCORPORATED, a leading provider of tax and business law information, offers the CCH 1999 U.S. Master Sales and Use Tax Guide, an indispensable desktop reference containing succinct explanations and quick-glance charts detailing common sales and use tax issues.

The Guide highlights and presents, in an easy-to-read format, the exceptions and special rules that can complicate the determination of sales tax for all 46 states that impose them, plus the District of Columbia. Topics include agricultural exemptions, the treatment of computer software, credit for taxes paid to other states, drop shipments, occasional sales, vending machine sales and more. More than 30 helpful charts show at a glance how the various states treat these perplexing issues.

In addition, the Guide provides summaries of the sales and use tax laws of the various states using a uniform arrangement that simplifies reference to specific topics across jurisdictions. They include detailed charts of local (city and county) tax rates. The summaries provide citations to state laws and the arrangement of the summaries follows the pattern of the CCH Multistate Sales and Use Tax Reporter and the CCH series of state tax reporters, which provide in-depth and constantly updated treatments of sales and use taxes.

Availability and Pricing

For more information or to order the 925-page softcover CCH 1999 U.S. Master Sales and Use Tax Guide, call 800-248-3248. Single-copy price is $52.95. Quantity discounts and school adoption pricing are available.


CCH INCORPORATED, founded in 1913, has served four generations of business professionals and their clients. The company produces approximately 700 print and electronic products for tax, legal, securities, human resources, health care and small business markets. CCH is a wholly owned subsidiary of Wolters Kluwer U.S. The CCH web site can be accessed at www.cch.com.

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EDITORS NOTE: An editorial review copy of the 1999 U.S. Master Sales and Use Tax Guide is available by contacting Leslie Bonacum at 847-267-7153 or bonacuml@cch.com.