CCH's U.S. Master Sales and Use Tax Guide is an indispensable resource for professionals who work with multiple state tax jurisdictions. This CCH "Master Guide" serves as a handy desktop reference containing succinct explanations and quick-glance charts detailing common sales and use tax issues for all states and the District of Columbia. It provides easy-to-read multistate overviews of sales taxes and describes for each state the basis, state and local tax rates, principal payment and return due dates, and countless other key facts and figures. The U.S. Master Sales and Use Tax Guide's concise and practical desk-reference format makes it the perfect complement to CCH's comprehensive update subscription service--the Multistate Sales and Use Tax Guide, providing busy professionals with an annual snapshot of sales tax provisions they'll need to refer to time and again throughout the year. Those professionals who only occasionally deal with sales and use taxes will enjoy this attractively-priced handy guide. And those "in the thick" of sales and use tax issues will appreciate having quick answers and overviews available for those times when it is more convenient than using a comprehensive research service. Especially helpful are the multistate quick answer charts--a CCH exclusive! Additional discussion is included on the Uniform Sales Tax Administration Act and the Streamlined Sales Tax Project. The U.S. Master Sales and Use Tax Guide is a "must have" reference for all professionals who deal with the intracacies of sales and use taxes!