This compilation addresses the complex landscape of sales tax legislation and its judicial interpretations across a significant period in American fiscal history. Compiled by the staff of Eastern Book Co., it aims to provide a comprehensive reference for legal professionals, businesses, and tax administrators navigating the intricacies of sales tax law from 1938 to 1985. The work likely synthesizes key court decisions and legislative changes that shaped sales tax policy and enforcement during these decades.

This volume serves as a specialized legal reference, likely valued by tax attorneys, corporate legal departments, and tax historians for its focused compilation of historical sales tax cases. Its utility lies in providing direct access to primary legal source material from a defined period, enabling detailed research into the development of sales tax jurisprudence. The collection's strength is its historical scope, offering insights into the legal frameworks that governed sales taxation prior to the late 1980s.