Multistate Corporate Tax Guide (2007)

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. Information contained in each of the charts is based on responses of state tax officials to a questionnaire that was prepared by the faculty, students, and alumni of the graduate tax programs at the University of Wisconsin -- Milwaukee. Volume I, Corporate Income Tax topics include: - Nexus - Corporate Taxes and Tax Base - Group Filing Options - Apportionement - Pass-Through Entities - Foreign Operations - Credits and Incentives - Tax Periods and Methods - Payment of Tax - Filing Requirements - Other Administrative Issues Volume II, Sales and Use Tax topics include: - Nexus - Tax Base and Rates - Administration - Local Taxes You'll be able to compare how the states answer questions such as: - Must a vendor have a physical presence in a taxing jurisdiction before it can be required to collect sales tax? - What is the status of the Streamlined Sales Tax? - Is income tax nexus created by licensing trademarks or tradenames? - How do the states treat Section 199 Qualified Production Activities expenses?