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3) ½ÃÀå ±â¹Ý ¼Ò½Ì ±ÔÄ¢(market-based sourcing rule) ÇÏ¿¡¼´Â, ¼ºñ½º°¡ ¼öÃëµÇ´Â(Áï ¼ÒºñÀÚ°¡ °ÅÁÖÇÏ
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for-sales-and-use-taxes
ÀÚ·á
?GASB, Governmental Accounting Standards Series, GASB Technical Bulletin No. 2020-1, June 2020
?GFOA, Balancing the Budget in Bad Times Part1&2, May 2020
?Tax Foundation, State Tax Changes as of January 1, 2020, December 2019
?Tax Foundation, Tax Policy after Coronavirus: Clearing a Path to Economic Recovery, April 2020
?Indiana Fiscal Policy Institute, Capacity-Cost Indexes for Indiana Local Governments: 2002 and 2018, June
2020
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3)
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3) ½ÃÀå ±â¹Ý ¼Ò½Ì ±ÔÄ¢(market-based sourcing rule) ÇÏ¿¡¼´Â, ¼ºñ½º°¡ ¼öÃëµÇ´Â(Áï ¼ÒºñÀÚ°¡ °ÅÁÖÇÏ
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Âü°í
for-sales-and-use-taxes
ÀÚ·á
?GASB, Governmental Accounting Standards Series, GASB Technical Bulletin No. 2020-1, June 2020
?GFOA, Balancing the Budget in Bad Times Part1&2, May 2020
?Tax Foundation, State Tax Changes as of January 1, 2020, December 2019
?Tax Foundation, Tax Policy after Coronavirus: Clearing a Path to Economic Recovery, April 2020
?Indiana Fiscal Policy Institute, Capacity-Cost Indexes for Indiana Local Governments: 2002 and 2018, June
2020
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