Printed and bound in the U.S.A. Printed on acid-free paper

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Library of Congress Cataloging-in-Publication Data

State and local taxation: principles and planning / by Charles W. Swenson... [et al.]. 2nd ed.     p. cm.

ISBN 1-932159-17-7

KF6297.S73 2003

658.15'3 dc21

2003010526

This publication contains information obtained from authentic and highly regarded sources. Reprinted material is used with permission, and sources are indicated. Reasonable effort has been made to publish reliable data and information, but the author and the publisher cannot assume responsibility for the validity of all materials or for the consequences of their use. The field of state taxation is changing all the time. For the current state of affairs in each state, consult with a tax professional.

All rights reserved. Neither this publication nor any part thereof may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of the publisher.

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