Sales and use taxes have expanded to tax the service sector of the U.S. economy. Over time the manufacturing base in the U.S. has diminished and the service sector has expanded. To maintain revenue streams from the sales and use tax, states have expanded the base to include more services in the measure of tax. Initially only services related to tangible personal property were taxed; now the base in many states includes other services not necessarily related to the sale of tangible personal property. This course explains the state sales and use tax treatment of various service transactions and issues involved in determining the sales and use taxability of mixed transactions, maintenance contracts, temporary help, and professional services. Upon completing this course, you should be able to: Identify the elements used to determine the sales and use tax treatment of bundled transactions; Recall the issues involved in determining the sales and use tax treatment of professional, advertising, architectural, printing, and common/contract carrier services; Identify the various issues involved in the determination of sales and use taxability of computer consulting and related services, including cloud computing; Explain how states treat maintenance contracts for sales and use tax purposes; and Identify the tax issues associated with landscaping, moving and relocation services, and seminars and Webinars.