Criteria For Expanding The Sales Tax Base: Services and Exemptions

• FRC Brief 224 Version
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• January 1, 2011 Create Date
• September 16, 2019 Last Updated

FRC Brief 224, January 01, 2011, David L. Sjoquist, Peter Bluestone, Carolyn Bourdeaux
This brief discusses the criteria and factors that should be considered in deciding which services to add to the sales tax base and which sales tax exemptions to eliminate and add.