U.S. Tax Guide

Sales Tax

A description of the sales and use tax regime in the USA, the basis of taxation of sales made over the Internet and the Streamlined Sales Tax Program.

Sales And Use Taxes In The U.S.
A description of the sales and use tax regime in the USA, with a table of sales tax rates in the states.
Introduction »
Table Of Sales Tax Rates »
The Multi-State Tax Commission »
Business Activity Taxes »

Internet Sales In The U.S.
The basis of taxation of sales made over the Internet, both within the U.S. and internationally.
Sales On The Internet »
International Internet Sales »
The Internet Taxation Moratorium »

The SSTP
The Streamlined Sales Tax Program - an attempt by the states to rationalize sales taxes and persuade Congress to allow inter-state taxation.
The Streamlined Sales Tax Program »
The SSUTA Amnesty »
SSTP Certification »