This book is a comprehensive analysis of the major issues in state sales taxation. Topics such as taxation of services, mergers and acquisitions, nonprofit organizations, media, religious organizations, and international companies are analyzed by a group of the nation's leading experts on state taxation, including representatives of industry, government, and academia. The book identifies long-term qualitative and quantitative trends in the sales tax base and rates. Likely policy changes during the next decade are pinpointed and their implications discussed. Emerging sales tax problems are identified and analyzed, and techniques for integrating equity in sales tax design are included.

This unique volume will be of interest to tax planners and managers in business, and tax policy-makers and administrators in state and local governments.

Leading national experts examine the importance of sales tax as a revenue source in the U.S. and describe key factors that will determine its role in government revenue structures of the 21st century. This book offers a timely analysis of cutting-edge issues that affect both the private and the public sector, including reform, emerging technologies, interstate dimensions, auditing techniques, federal policy and more. Policymakers, tax administrators, analysts, and business professionals will find this work of great value.

All male citizens over twenty-one years of age who have been residents of the State for two years, and of the county, city, or town in which they reside for one year next preceding their being summoned to serve as such and competent in other respects, are WELL QUALIFIED to SERVE as jurors within the State. But certain persons are disqualified as not competent, such as idiots, lunatics, and persons convicted of bribery, perjury, embezzlement of public funds, treason, felony or petit larceny.

All male citizens over twenty-one years of age who have been residents of the State for two years, and of the county, city, or town in which they reside for one year next preceding their being summoned to serve as such and competent in other respects, are WELL QUALIFIED to SERVE as jurors within the State. But certain persons are disqualified as not competent, such as idiots, lunatics, and persons convicted of bribery, perjury, embezzlement of public funds, treason, felony or petit larceny.

All male citizens over twenty-one years of age who have been residents of the State for two years, and of the county, city, or town in which they reside for one year next preceding their being summoned to serve as such and competent in other respects, are WELL QUALIFIED to SERVE as jurors within the State. But certain persons are disqualified as not competent, such as idiots, lunatics, and persons convicted of bribery, perjury, embezzlement of public funds, treason, felony or petit larceny.