The Sales and Use Tax Answer Book is the key reference source for which practitioners have been searching. Not only is it comprehensive and clear; it also provides extensive citation to important case and statutory law. Forty-five states and the District of Columbia impose a sales tax on the retail sale of tangible personal property and selected services. In addition, there are 7,500 cities, municipalities, towns, school districts, counties, and other special taxing districts that levy sales and use taxes. The varying rates, the changing jurisdictional boundaries, the different tax bases, and the often inconsistent and contradictory interpretations of similarly worded statutes are all covered. The book also includes a chapter on sales tax reforms, particularly the Streamlined Sales Tax Project. The 2008 edition of the Sales and Use Tax Answer Book continues to provide coverage of topics such as subjects of sales and use tax, taxable persons, taxable transactions, interstate and extraterritorial transactions, constitutional issues and the latest updates on the Streamlined Sales Tax Project. Also included are case summaries which cover such areas as statistical sampling methodology, nexus, collection of sales tax by remote sellers, sales tax and the requirements of the commerce clause, sales made through independent contractors or brokers, sales and use tax in internet/electronic commerce, collection of use tax by a remote seller and minimum contacts requirements for out-of-state retailers. Highlights of the 2008 edition includes coverage of the following: . Continuing coverage of the nexus wars with special attention to the Barnes & Noble case in Lousiana; . A discussion of the inconsistent positions states are taking on taxing video and software delivered over the Internet; . A summary of the debate over the Internet hotel reseller business model -- Is it really a new model or just a tax scam? . The latest developments on the Streamlined Sales Tax Project, its membership problems and the continuing debate over sourcing; . The Multistate Tax Commission's new sampling proposal and whether it will really improve state sampling techniques; and . New material on bad debts, electronic resale certificates, packaging and drop shipments.