CCH 2000 U.S. Master Sales And Use Tax Guide Charts Course Through Maze Of State Laws

(RIVERWOODS, ILL., March 3, 2000) – If it costs $65, a sweater is tax-exempt in the state of Massachusetts. The same sweater is not tax-exempt in Connecticut, but a less expensive sweater, say, one for $45, would be. With hundreds of exceptions and exemptions that change from state to state and thousands of rates that can change from county to county, the nation’s sales and use taxes can present a confusing maze of rules and numbers to businesses, according to CCH INCORPORATED (CCH), a leading provider of tax and business law information. To help those businesses chart a course through state and local tax complexities, CCH offers the 2000 U.S. MasterSales and Use Tax Guide. (925 pages, $57. Call 1-800-248-3248 to order, or purchase online at

This popular desktop reference features succinct explanations and quick-glance charts that summarize common sales and use tax issues for all 46 states that impose them, plus the District of Columbia. The Guide highlights in chart form the exceptions and special rules that can complicate the determination of sales tax. The full range of applicable products, services and transactions subject to tax are covered including: agricultural exemptions, mail order transactions, the treatment of computer software, credit for taxes paid to other states, drop shipments, occasional sales, vending machine sales and more.

For ease of use, the state sales and use tax law summaries are arranged in a uniform manner that simplifies references to specific tax topics across jurisidictions. In addition to state-specific information, the Guide provides detailed charts of local (city and county) tax rates.

The summaries provide citations to state laws, and follow the arrangement of the summaries provided in the CCH Multistate Sales and Use Tax Reporter and the CCH series of state tax reporters, which provide up-to-date, in-depth treatment of sales and use taxes.

Availability and Pricing

For more information or to order the 925-page CCH 2000 U.S. Master Sales and Use Tax Guide, call 800-248-3248, or order via the Internet at Single-copy price is $57, plus applicable shipping, handling and tax. Quantity discounts and school adoption pricing are available.


CCH INCORPORATED, headquartered in Riverwoods, Ill., was founded in 1913 and has served four generations of business professionals and their clients. The company produces more than 700 electronic and print products for the tax, legal, securities, insurance, 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 The CCH Federal and State Tax web site can be accessed at

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EDITORS NOTE: For members of the press, an editorial review copy of the CCH 2000 U.S. Master Sales and Use Tax Guide is available by contacting Leslie Bonacum at 847-267-7153 or