Sales and Use Taxes: Sourcing Income and Sales

Authored by CCH Editorial Staff
About this Course
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.
$ 45.00
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NASBA Field of Study
Taxes
Level
Intermediate
CPE Credits
1.0
Prerequisites
Sales and Use Taxes: Understanding and Measuring Sales Tax (Third Edition)
Last Updated
04/06/2016
CCHL_SalesUseTax_Sourcing