Multistate Corporate Tax Guide, 2017 Edition (2 volumes)

Multistate Corporate Tax Guide, 2017 Edition (2 volumes)

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Overview

Multistate Corporate Tax Guide, 2017 Edition (2 volumes) by John C. Healy, Michael S. Schadewald

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 contained in each of 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. There will no longer be a print version available of the Multistate Corporate Tax Course. A free link to the online version (PDF) of the Multistate Corporate Tax Course will be included. The charts or prefaces cover such significant areas as the following: (THERE MAY BE ADDITIONS TO THESE) 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 or 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 Temporary Storage Exemption The Integrated Plant Doctrine and the Manufacturing Exemption for Utilities Consumed in Manufacturing Taxation of Landscaping Services Sales/use tax treatment of purchases subsequently transferred to another state Motion Picture Production Exemptions

Product Details

ISBN-13: 9780808044031
Publisher: C C H, Incorporated
Publication date: 12/22/2016
Pages: 2200
Product dimensions: 8.50(w) x 11.00(h) x 3.75(d)

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