Law Commons^™

What Is A Sale For Sales Tax Purposes?, Clyde L. Ball

Vanderbilt Law Review

Each of the states which has adopted some form of sales tax' has also adopted its own individual definition of the term "sale" or retail sale." So long as a tax upon a business transaction does not offend some constitutional principle, a legislature is free to include such transaction within its statutory definition of a sale for purposes of an excise tax levy. The statutory definitions, then, are conditioned not by the normal denotation or connotation of the word "sale," but rather by the taxing policies of the several legislative bodies. Synthesis of these varying statutes into an acceptable general …

The Measure Of Sales Taxes, Arthur H. Northrup

Vanderbilt Law Review

The measure of the tax is as significant a problem in sales taxation as is assessment in ad valorem property taxation or the determination of net income for income taxation. It is the base for taxation.

Sales taxes are creations of state statutes. The appendix presents a general summary of these statutes to show their provisions. Separate state excise taxes on cigarettes or spirits are not included within the scope of this paper, nor are taxes on selling, storing or distributing motor fuels or oils. These excises present special problems, as do separate taxes on extraction, oil drilling and mining. …

The Use Tax: Its Relationship To The Sales Tax, Eugene Greener Jr.

Vanderbilt Law Review

The use tax was conceived as a necessary supplement to the successful administration of the sales tax. With a use tax, in addition to a sales tax, legislators felt they had developed a taxing method that was symmetrical and complete.

Thus, if for some reason a sale at retail of tangible personal property escaped tax, "the use, the consumption, the distribution, and the storage [of the property would be taxed] after it has come to rest in this state and has become a part of the mass of property in this state."'

But as the poet Robert Burns intimated about …

The Literature Of Sales Taxation, Denzel C. Cline

Vanderbilt Law Review

This paper is limited to literature on general sales taxes and will not include taxes imposed upon the sale of particular commodities, such as gasoline or tobacco. It is also limited to publications by American authors in the last-quarter century. Even so, it is impossible in an article of this size to mention all of the contributions to the literature."

References for legal articles on sales and use taxes and related topics, such as interstate commerce, which are published in the law journals are found in the Index of Legal Periodicals. Another excellent bibliographical source is the Tax Institute Bookshelf, …

Sales Taxation Collection Problems, Paul J. Hartman, E. William Henry, George L. Foster

Vanderbilt Law Review

This treatment is designed to gather together a number of legal problems concerning collection of taxes in the field of sales taxation, which may confront attorneys who represent either the taxing authority or the taxpayer. Some of the problems taken up are not related to each other. They are, nevertheless, troublesome and ofttimes recurring problems. For convenience of discussion, they are grouped under the two main categories of procedural problems that arise in sales taxation collections, and the problems of the substantive liability of various parties for the tax.