John A. Swain (Arizona) & Walter Hellerstein (Georgia) have published Recent Amendments to the Streamlined Sales and Use Tax Agreement: Third-Party Reimbursements and Bundled Transactions, 37 State Tax Notes 659 (Aug. 29, 2005), also available on the Tax Analysts web site as Doc 2005-17234, 2005 STT 166-1. The article examines the treatment of coupons, rebates, and similar third-party payments, and bundled transactions, in the Streamlined Sales and Use Tax Agreement.



