. . . "Sales and use taxes : general principles"@en . . . . . . . "\"... discusses the fundamental principles applicable to sales and use taxes. The Portfolio discusses the historical development of sales and use taxes and the application of sales and use taxes to real property, tangible personal property, and services. The Portfolio includes analysis of the \"true object\" test as applied to transactions involving sales of both services and property. \"" . . "Sales and use taxes--general principles" . . . . . . . . . .