Jurisdictional boundaries are constantly changing, as are the rates and rules governing compliance in them. There are currently 11,500+ taxing jurisdictions across the US and more are being created all the time. With over 1000 rate and rule changes in 2005 and 2006, the current rate of change is significantly increasing. Rapidly growing service oriented businesses with a presence in multiple states, creates more complex sales and use tax compliance issues. Questions concerning taxability, filing requirements, exemptions and others often arise. The proper application of the laws to your situation can quickly become confusing. Are you certain that you are recording and remitting your sales and use tax correctly?