States' Current Thinking On E-commerce
Taxation Covered In New CCH Book
(RIVERWOODS, ILL., November 29, 2000) E-commerce is an
ever-growing reality that engenders numerous, and often novel, tax questions for business
and tax professionals, according to CCH INCORPORATED (CCH), a leading provider of tax law
information and software. While fundamental sales and use tax rules and concepts apply to
items of tangible property and to remote sellers, complex issues relating to transactions
involving digital goods and unique relationships between businesses in our wired world
make the Internet somewhat of a new frontier on important state taxation issues.
Now, based on its exclusive survey of state tax departments, CCH has published a timely
new book - Sales and Use Taxation of E-Commerce: State Tax
Administrators' Current Thinking with CCH Commentary to provide needed
guidance on the treatment of these evolving new e-commerce tax issues. ($129. For more
information or to order, call 1-800-248-3248 or visit http://onlinestore.cch.com.)
"This insightful and unique reference is a must have for any business
involved with e-commerce and any professional advising such clients on the tax
implications of e-commerce activity," said CCH Federal and State Tax group marketing
manager Gail Portugal.
Specific Questions, Straight-forward Answers
Sales and Use Taxation of E-Commerce: State Tax Administrators' Current Thinking
with CCH Commentary provides unparalleled insight into where state departments of
revenue stand on important e-commerce sales and use tax issues and helps readers identify
where the potential trouble spots are.
CCH editors asked state revenue officials specific questions about common situations
that arise in e-commerce. On a state-by-state basis, the new guide provides
straightforward answers to pivotal e-commerce questions including:
- Are services rendered in connection with the creation, design, development or
maintenance of a web site subject to your states sales and use tax?
- Will an out-of-state software licensor with licensees in your state have sales and use
tax nexus in your state by virtue of these licenses? Does the answer to this question
depend on the number of licensees? If so, how many would be considered a significant
number sufficient to support a finding of nexus?
- Does an out-of-state sellers use of leased telephone lines in your state create
nexus for sales and use tax purposes? Does the answer change depending on whether the
lines are privately owned or are common carrier telecommunications?
The newness of the field is revealed in the answers providedor avoided. In cases
where states chose not to answer at all or where supplementary information was needed, CCH
editors thoroughly examined the current statutes and regulations to lay out for readers
what the existing law provides.
Valuable Pointers to Future Audit Issues
Sales and Use Taxation of E-Commerce: State Tax Administrators' Current Thinking with
CCH Commentary includes a special introduction by noted state and local tax authority,
Arthur R. Rosen of McDermott, Will & Emery. As Rosen notes, questions asked and the
answers provided can point out future audit issues that will have to be addressed. In this
fast-moving world, knowing where your problems may be can give you time to prepare your
position and make your arguments from a position of strength. The guidance provided in
this new book can also allow you to make adjustments now while the liabilities are low and
the potential for audit is still years off.
Pricing and Availability
For more information or to purchase the 380-page softcover Sales and Use Taxation of
E-Commerce: State Tax Administrators' Current Thinking with CCH Commentary, call
1-800-248-3248 or visit http://onlinestore.cch.com.
Single copy price is $129, plus applicable tax, shipping and handling. Quantity discounts
and school adoption pricing are available.
About CCH INCORPORATED
CCH INCORPORATED, headquartered in Riverwoods, Ill., was founded in 1913 and has
served over 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 North America. The CCH web site can be accessed at www.cch.com. The CCH Federal and State Tax web site can be
accessed at http://tax.cchgroup.com.
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EDITORS NOTE: For members of the press, a complimentary copy of Sales and
Use Taxation of E-Commerce is available by contacting: Neil Allen at 847-267-2179 or firstname.lastname@example.org