The Multistate CorporateTax Guide is designed to provide quick access to each state’s statement of its position on a sizable number of key issues in corporate and sales and use taxation. The easy-to-use chart format enables the reader to locate and compare how the states approach numerous aspects of state taxation. Information containedin eac hof the charts is based on the responses of state tax officials to a questionnaire that was prepared and administered by the University of Wisconsin—Milwaukee, Sheldon B. Lubar School of Business.

Multistate Corporate Tax Guide

Benefits and Features

The charts or prefaces cover such significant areas as the following:

• Activities creating nexus for income, franchise, and sales/use tax purposes
• Conformity to the federal check-the-box regulations
• Information on Non-income Corporate Taxes—Michigan, Ohio, Texas, and Washington
• First-year bonus depreciation
• NOL carryforwards and carrybacks in merger situations
• Components of the property, payroll, and sales factors
• Sales factor throwback and throwout rules
• Apportionment factors for specialized industries
• Apportionment of sales of services
• Effects of a Section 338(h)(10) election
• Related party expense addback provisions
• Domestic Section 199 production activities deduction
• Allocation of nonbusiness income
• Taxation of corporate partners
• Whether the state requires a separate QSSS election
• Unitary business concept and reporting
• Time limits for reporting federal RARs
• Short year filing and NOL provisions applicable to an acquisition of a subsidiary
• The order in which a partial payment is applied to assessed tax, interest, and penalties
• Estimated tax payment rules
• Notification procedures to represent corporate taxpayers
• Required attachments to state returns
• Gulf Opportunity Zone Act
• FIN 48 and Uncertain Income Tax Positions
• Activities creating nexus for an out-of-state seller
• Nexus and the cessation of filing requirements
• Sales/use taxation of computer consulting and services
• Sales/use tax filing requirements for LLCs and QSSSs
• Online filing of sales and use tax returns
• Statistical sampling in auditing sales/use tax
• Sales tax holidays
• Sales/use tax implications of distributing promotional items and catalogs
• Sales/use tax treatment of maintenance contracts
• Use tax on self-constructed machinery
• Sales/use tax treatment of shipping containers and packaging materials
• The Streamlined Sales Tax
• Sales/use tax treatment of software licenses
• Sales/use taxation of prepaid phone cards
• Sales/use tax treatment of cell phone-related transactions
• Sales/use tax treatment of architectural services
• Sales/use tax treatment of items consumed or destroyed in the manufacturing process
• Sales/use tax treatment of short-term rentals of tangible personal property
• Sales/use tax treatment of advertising agencies
• Sales/use tax treatment of airplanes, automobiles, and watercraft
• Sales/use tax treatment of drop shipments
• Sales/use tax compliance agreements
• Sales/use tax treatment of common and contract carriers
• Sales/use tax treatment of construction contractors
• Sales/use tax treatment of printers
• Sales/use tax treatment of temporary help
• Sales/use tax treatment of manufacturers
• Sales/use tax treatment of freight and shipping charges
• Sales/use tax treatment of fuel surcharges, hazardous material disposal charges, and special compliance charges
• Pollution Control Exemption
• Tempoary Storage Exemption
• The Itegrated Plant Doctrine and the Manufacturing Exemption for Utilities Consumed in Manufacturing
• Taxaton of Landscaping Services
• Salesuse tax treatment of purchases subsequently transferred to another state
• Motion Picture Production Exemptions

Topics and Content
Volume I - Corporate Income Tax

• Part 1. Introduction
• Part 2. Nexus
• Part 3. Corporate Taxes and Tax Base
• Part 4. Group Filing Options
• Part 5. Apportionment
• Part 6. Pass-Through Entities
• Part 7. Foreign Operations
• Part 8. Credits and Incentives
• Part 9. Tax Periods and Methods
• Part 10. Payment of Tax
• Part 11. Filing Requirements
• Part 12. Other Administrative Issues

Volume II - Sales/Use Tax

• Part 1. Nexus
• Part 2. Tax Base and Rates
• Part 3. Administration
• Part 4. Local Taxes
• Index