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"States, Rates & Debates: Sales Tax Complexities Simplified for Retail and POS"

States and thousands of taxing jurisdictions within them are able to devise and levy own sales taxes, set their own rates, decide what will be taxed -- or not.

As a result, more than 15,000 taxing jurisdictions across the nation have generated a mystifying and complex web of sales and use taxes that are in a constant state of flux as state and local lawmakers decide which goods and services will be subject to their taxes, which will not, and when.

Adding complexity to the situation, a growing controversy exists between Internet retailers and brick-and-mortar stores. Retailers selling via the Internet are generally able to avoid collecting and remitting sales tax, while brick-and-mortar retailers must collect the taxes that support state and local services.

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