Multistate Corporate Tax Guide (2009)This exclusive insider's guide helps you handle state corporate tax questions quickly and effectively. It provides quick access to each state's statement of its position on key issues in corporate and sales and use taxation. A compilation of easy-to-access charts that summarize each state's answers to key issues in income, sales, and use taxation from the top state officials who interpret and apply the rules, the Guide puts vital state tax guidelines at your fingertips. |
Contents
SalesUse Tax Nexus 113 | 11 |
Corporate Income | 13 |
SalesUse Tax Nexus Through Subsidiaries II51 | 51 |
SalesUse Tax Rates II61 | 61 |
Items Subject to Sales Tax II71 | 71 |
Transactions Subject to SalesUse Tax 1193 | 93 |
Determination of Sales Price II113 | 113 |
Exemption for Internal Revenue Code Section 501 Organizations II129 | 129 |
SalesUse Tax on Computer Consulting and Services 11233 | 233 |
SalesUse Tax on Computer Software 11257 | 257 |
Sales and Use Tax Treatment of Master Copies of Software II267 | 267 |
SalesUse Tax Treatment of Software Licenses 11277 | 277 |
SalesUse Taxation of Prepaid Phone Cards 11283 | 283 |
SalesUse Taxation of Procurement Cards 11307 | 307 |
Introduction | 419 |
Filing Requirements | 551 |
Sales to State Governments Agencies and Certain | 139 |
BusinessRelated Expenses of Federal Government | 147 |
BusinessRelated Expenses of State Government | 153 |
SalesUse Tax on Mergers Consolidations Acquisitions Liquidations | 161 |
SalesUse Tax Resale Exemption II171 | 171 |
SalesUse Tax on Casual or Isolated Sales II185 | 185 |
SalesUse Tax Treatment of Professional and Miscellaneous Services II197 | 197 |
SalesUse Tax Treatment of Advertising Agencies II215 | 215 |
SalesUse Tax Treatment of Architectural Services 11225 | 225 |
Other editions - View all
Multistate Corporate Tax Guide Mid-Year Supplement John C. Healy,Michael S. Schadewald No preview available - 2006 |
Common terms and phrases
Admin Alabama Arizona Arkansas audit California Carolina Yes charges Code tit Colorado Commerce Clause Connecticut consumed contractor corporation delivery Department of Revenue entity equipment exemption certificate filing Florida Georgia gross receipts tax Hampshire imposes Hampshire New Hampshire Hawaii Idaho Illinois imposes no sales/use In-State Indiana Jersey Kansas Kentucky lease Legend Louisiana lowa maintenance contracts manufacturing Maryland Massachusetts Mexico Minnesota Mississippi Missouri Montana Montana imposes Nebraska Nevada Nontaxable North Dakota Ohio Oklahoma out-of-state payment penalties production purchase refunds rental resale retailer Rhode Island ruling sale of tangible sales tax sales/use tax nexus Sales/Use Tax Treatment seller South Carolina State-by-State Summary state's statute subject to sales subject to sales/use subject to tax tangible personal property tax due tax liability tax return Taxation taxpayer Tennessee Texas transaction Utah vehicles vendor Vermont West Virginia Wisconsin Wyoming X Tax X X X Yes No Yes Yes Yes Yes