The sourcing of a sales transaction (i.e., “origin” v. “destination”) is particularly significant in states which permit counties and/or cities to impose a wide range of local taxes. Currently, the majority of states have adopted destination sourcing for both interstate and intrastate transactions. This course reviews the issue of sourcing, including a discussion of the Streamlined Sales and Use Tax Agreement (SST). Upon completing this course, you should be able to: Explain the general sourcing rules for sales and use taxes; Identify when destination sourcing and origin based sourcing should be used; Indicate the sourcing rules for specific types of sales such as leases, telecommunications, direct mail, and motor vehicles.
Sales and Use Taxes: Understanding and Measuring Sales Tax (Third Edition)