Duquesne Law Review
Abstract
This article examines the historical development of state sales and use taxes and the erosion of interstate commerce immunities initially enjoyed by out-of-state sellers. While use taxes were enacted to "compliment" sales taxes so as to encompass purchases from outside the state, the author highlights several features where use tax application differs from sales tax yet cannot be imposed on any greater tax base than the sales tax. Since sales and use taxes face an ever evolving scenario of business transaction, the examination includes recent developments in the area.
First Page
823
Recommended Citation
Herman C. McCloud,
Sales Tax and Use Tax: Historical Developments and Differing Features,
22
Duq. L. Rev.
823
(1984).
Available at:
https://dsc.duq.edu/dlr/vol22/iss4/3