The Streamlined Sales and Use Tax Agreement's Sourcing Rules

Posted: 5 Nov 2004

See all articles by Walter Hellerstein

Walter Hellerstein

University of Georgia School of Law

John A. Swain

University of Arizona - James E. Rogers College of Law

Abstract

The authors analyze the sourcing rules in the multistate Streamlined Sales and Use Tax Agreement, explaining that although the basic rule is that sourcing is destination-based, there are exceptions. A one-size-fits-all approach would be inappropriate, the authors say.

Suggested Citation

Hellerstein, Walter and Swain, John A., The Streamlined Sales and Use Tax Agreement's Sourcing Rules. Available at SSRN: https://ssrn.com/abstract=615827

Walter Hellerstein (Contact Author)

University of Georgia School of Law ( email )

209 Hirsch Hall
Athens, GA 30602
(706) 542-5175 (Phone)
(706) 542-5556 (Fax)

John A. Swain

University of Arizona - James E. Rogers College of Law ( email )

P.O. Box 210176
Tucson, AZ 85721-0176
United States
(520) 621-7673 (Phone)
(520) 621-9140 (Fax)

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