chevron-down Created with Sketch Beta.
January 14, 2024 In the Stacks

Tax Section Publishes Updates to SALT Deskbooks

New editions of state and local tax deskbooks

New editions of state and local tax deskbooks

The Tax Section has published the latest editions of its two annual SALT deskbooks. The Sales and Use Tax Deskbook is now in its 36th edition, and the Property Tax Deskbook is in its 28th edition.

Designed for in-house tax professionals, attorneys, and accountants, these multistate resources compile information about taxes from every state that imposes sales, use, and property taxes. Each book sets out the key principles and positions in each state, with citations to the pertinent statutes, regulations, and case law. In addition, the authors have collected and organized all-important interpretive information that frequently must be gleaned from rulings, bulletins, and other local lore, much of which would otherwise be impossible for out-of-state practitioners to find.

The chapters are organized in a uniform format to aid the user in quickly and easily finding guidance on particular property tax issues and to facilitate multi-state research. To help familiarize the reader with the book’s organization, a model chapter outline is provided at the beginning of each book. But since taxes are by no means uniform among the states, each chapter’s authors identify the important local variations.

The 2022-2023 Sales and Use Tax Deskbook is edited by Robert L. Mahon and Ilya A. Lipin, and the 2023 Property Tax Deskbook is edited by Jeffery J. McNaught and Timothy R. Van Valen. Both deskbooks draw on the contributions and expertise of some of the most experienced tax practitioners in each state.

The 2022-2023 Sales and Use Tax Deskbook is available in the ABA store, and the 2023 Property Tax Deskbook is also available for sale. Section members receive a discounted price, and any purchaser from the ABA store may request a PDF for digital use from the Tax Section.