 | Learning Objectives
(See related pages)
Upon completing this chapter, you should be able to:
| LO 23-1 | Describe the primary types of state and local taxes.
| | LO 23-2 | Determine whether a business has sales and use tax nexus
and calculate its sales tax withholding responsibilities.
| | LO 23-3 | Identify whether a business has income tax nexus and
determine its state income tax liabilities.
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