rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Sales taxation
    sub title: critical issues in policy and administration
  name:
    name part: Fox, William F.
    name part: 1949-
  name:
    name part: National Tax Association-Tax Institute of America
  type of resource: text
  genre: bibliography
  genre: conference publication
  origin info:
    place:
      place term: ctu
    date issued: 1992
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: print
    extent: x, 187 pages : illustrations ; 24 cm.
  table of contents: Sales tax trends and issues / Robert D. Ebel and Christopher Zimmerman -- Sales tax policy during the next decade / Billy Hamilton and John L. Mikesell -- Sales taxation of services : an overview of the critical issues / Walter Hellerstein -- Sales taxation of services : has its time come? / William F. Fox -- Sales tax on services : a tax administrator's perspective / John P. James -- Sales tax on services : state trends / Laird Graeser and Allen Maury -- The sales taxation of mergers and acquisitions / Peter L. Faber -- Sales taxation of nonprofit organizations : purchases and sales / John L. Mikesell -- First amendment limitations on sales and use taxation : what is left after Leathers v. Medlock? / C. James Judson and C. David Jennings.
  table of contents: Globalization of the marketplace : sales and use tax implications / Wayne G. Eggert -- Simplifying the sales tax : credits or exemptions? / Steven D. Gold -- Expanding the sales tax base : implications for growth and stability / Richard F. Dye and Therese J. McGuire.
  note: edited by William F. Fox ; foreword by Frederick D. Stocker.
  note: Collected papers from a Jan. 10-11, 1991 seminar conducted by the National Tax Association in New Orleans, La.--Pref.
  note: "Published in cooperation with the National Tax Association."
  note: Includes bibliographical references and index.
  subject:
    geographic code: n-us---
  subject:
    topic: Sales tax
    geographic: United States
    topic: Congresses
  classification: HJ5715.U6 S25 1992
  classification: 336.2/713/0973
  identifier: 0275940535 (alk. paper)
  identifier: 92000894
  record info:
    record content source: DLC
    record creation date: 920113
    record change date: 20150930070344.0
    record identifier: in00001114551