The Multistate Tax Commission's (MTC) Bulletin 95-1 refines and codifies its longstanding position that a mail-order seller has the requisite nexus to collect a state's use tax if it has a service employee in that state that regularly and continuously works on its behalf. This bulletin has been...

New York instituted a sales and use tax in 1965. This tax is the second largest source of revenue for the state, ranking only behind the income tax. This article examines the New York Tax Department's sales tax audit selection program. The first section discusses the Department's current...

Due to administrative concerns, most state sales taxes exempt “casual sales”, that is, sales made by persons other than regular vendors. A major exception is the casual sale of cars because the administrative difficulties are nonexistent due to the registration requirement.This article...