Vanderbilt Law Review

First Page



This treatment is designed to gather together a number of legal problems concerning collection of taxes in the field of sales taxation, which may confront attorneys who represent either the taxing authority or the taxpayer. Some of the problems taken up are not related to each other. They are, nevertheless, troublesome and ofttimes recurring problems. For convenience of discussion, they are grouped under the two main categories of procedural problems that arise in sales taxation collections, and the problems of the substantive liability of various parties for the tax.