Sales and Use Tax Reporting 


    An evolving issue is proposed statutes similar to the Colorado statue regarding sales and use tax notice and reporting requirements.  The AICPA has commented on the Multistate Tax Commission's proposed draft model statute on this.  AICPA has submitted comments to Congress on the proposed Marketplace Fairness Act of 2013.  AICPA has developed a Position Paper on Single Point of Filing.

     




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