Abstract: This invention relates to computer-implemented tax preparation and tax submission accounting, and the invention is directed to providing a system which enables use-tax accrual and determination. The described computer system has transaction record acquisition logic for acquiring transaction information characterizing purchases of goods and services and for generating transaction records; use-tax accrual logic; and tax rate acquisition logic for acquiring tax jurisdiction codes, at least one inclusive accounting group registry respective to taxes, and tax information respective to the tax jurisdiction codes from an external tax information source. The invention also provides data alignment logic used to assure that data elements used in tax determination are interactively harmonious and mutually comprehensive.