Tax Analysts contains news, analysis, and commentary regarding taxes on goods and services, including U.S. federal, U.S. state, and international tax treatment of the sale of goods and services. Tax types applying to the sale of goods and services include value added tax, sales and use tax, income tax, and gross receipts tax.

In the goods and services consumption tax arena, issues that Tax Analysts covers includes domestic U.S. state sales and use taxes on the sale of tangible and intangible goods and ongoing legislative efforts to expand the sales tax base to include the sale of services. VAT issues also exist for goods and services taxation in the international context. These issues include the scope of financial transactions taxes and general taxes for both services and goods.

Tax Analysts covers also include income tax issues on the U.S. state tax front. Specifically, state tax income tax issue involving goods and services taxation center on how to source sales of tangible goods and intangible goods and services. While tangible goods generally are sourced based on where their market is, there is debate over how to source services. Tax Analysts covers the debate over sourcing income from services for taxation based on where the costs of performing the services are incurred versus sourcing income from services based on where the recipient of the service is located.

Tax Analysts consistently and promptly publishes all relevant developments regarding taxes on goods and services. To stay up to date on all tax-related topics, subscribe to Tax Notes Today Federal.