The Resource Sales and use taxes : communications services and electronic commerce, James Kratochvill, Esq., Reed Smith LLP, New York, NY, Pilar Mata, Esq., Tax Executives Institute, Washington, DC, R. Gregory Roberts, Esq., Reed Smith LLP, New York, NY, Rebecca Midori Ulich-Balinskas, Esq., Morrison & Foerster LLP, New York, NY

Sales and use taxes : communications services and electronic commerce, James Kratochvill, Esq., Reed Smith LLP, New York, NY, Pilar Mata, Esq., Tax Executives Institute, Washington, DC, R. Gregory Roberts, Esq., Reed Smith LLP, New York, NY, Rebecca Midori Ulich-Balinskas, Esq., Morrison & Foerster LLP, New York, NY

Label
Sales and use taxes : communications services and electronic commerce
Title
Sales and use taxes
Title remainder
communications services and electronic commerce
Statement of responsibility
James Kratochvill, Esq., Reed Smith LLP, New York, NY, Pilar Mata, Esq., Tax Executives Institute, Washington, DC, R. Gregory Roberts, Esq., Reed Smith LLP, New York, NY, Rebecca Midori Ulich-Balinskas, Esq., Morrison & Foerster LLP, New York, NY
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
Summary
" ... discusses the application of state sales and use taxes to communications services and electronic commerce. As state and local governments determine whether and how to tax electronic commerce and the communications services through which they are carried, taxpayers seek answers to whether their transactions are subject to tax. Communications services include both services provided by traditional telecommunications companies, as well as the newly emerging technologies, such as mobile telephony and paging, wireless telephone services, and the internet."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Kratochvill, James P
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 1350-3rd (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorDate
1948-
http://library.link/vocab/relatedWorkOrContributorName
  • Malta, Pilar
  • Roberts, R. Gregory
  • Ulich-Balinskas, Rebecca Midori
  • Steele, Thomas H.
  • Tax Management Inc
Series statement
State tax
Series volume
portfolio 1350-3rd
http://library.link/vocab/subjectName
  • Telecommunication
  • Electronic commerce
  • Sales tax
  • Use tax
Label
Sales and use taxes : communications services and electronic commerce, James Kratochvill, Esq., Reed Smith LLP, New York, NY, Pilar Mata, Esq., Tax Executives Institute, Washington, DC, R. Gregory Roberts, Esq., Reed Smith LLP, New York, NY, Rebecca Midori Ulich-Balinskas, Esq., Morrison & Foerster LLP, New York, NY
Instantiates
Publication
Note
Authors: Thomas H. Steele, James P. Kratochvill and Pilar Malta, <Oct. 29, 2009>
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- Overview and description of the industry - Constitutional limitations involving nexus -- Constitutional limitations other than nexus -- Determining whether the service is taxable as telecommunications -- Taxation of interstate telecommunications services -- Taxation of interstate access charges -- Taxation of internet access charges -- Taxation of 900 services -- Sourcing issues -- Other similar taxes and fees -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60570853
Label
Sales and use taxes : communications services and electronic commerce, James Kratochvill, Esq., Reed Smith LLP, New York, NY, Pilar Mata, Esq., Tax Executives Institute, Washington, DC, R. Gregory Roberts, Esq., Reed Smith LLP, New York, NY, Rebecca Midori Ulich-Balinskas, Esq., Morrison & Foerster LLP, New York, NY
Publication
Note
Authors: Thomas H. Steele, James P. Kratochvill and Pilar Malta, <Oct. 29, 2009>
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- Overview and description of the industry - Constitutional limitations involving nexus -- Constitutional limitations other than nexus -- Determining whether the service is taxable as telecommunications -- Taxation of interstate telecommunications services -- Taxation of interstate access charges -- Taxation of internet access charges -- Taxation of 900 services -- Sourcing issues -- Other similar taxes and fees -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60570853

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