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State Tax Handbook (2017)

State Tax Handbook (2017)

by CCH Tax Law Editors

See All Formats & Editions

ISBN-10: 0808044605

ISBN-13: 9780808044604

Pub. Date: 12/23/2016

Publisher: C C H, Incorporated

CCH's State Tax Handbook is the perfect quick-answer tool for tax practitioners and business professionals who work with multiple state tax jurisdictions. This handy and affordable reference provides readers with an overview of the taxation scheme of each state and the District of Columbia, as well as multistate charts on income taxes (personal and corporate), sales


CCH's State Tax Handbook is the perfect quick-answer tool for tax practitioners and business professionals who work with multiple state tax jurisdictions. This handy and affordable reference provides readers with an overview of the taxation scheme of each state and the District of Columbia, as well as multistate charts on income taxes (personal and corporate), sales and use taxes and tax administration. It is a time saving resource for tax professionals by providing a single source of key state tax information instead of having to consult multiple sources. This book brings together important tax information for each state tax system and adds value to the practice of multistate tax advisors and those advising multistate businesses. The book is set out in four parts, which together deliver an overall picture of the states' levies, bases and rates of each tax, principal payment and return dates, and other important information on major state taxes. The State Tax Handbook provides a comprehensive "Taxes by State" section, which helpfully summarizes in one place the tax rules for each state, including key information such as tax rates and filing/payment dates. It details the taxing authorities for each jurisdiction, including addresses, phone numbers, websites and taxes governed by each office. This helpful section also includes a discussion on collection of out-of-state taxes. The major features of each state's revenue system are outlined in uniform arrangement which makes reference from state to state easy. At-a-glance multistate charts detail important issues to assist state tax compliance and planning. More than 120 charts are provided, covering discrete topics such as income tax rates, state corporate and personal income tax reporting requirements, filing extensions, state taxation of pass-through entities; allocation and apportionment, AMT on preference items, manufacturing exemptions, sales for resale, consolidated returns, and estimated tax requirements. The 2017 Edition reflects all state legislative activities affecting corporate and personal income taxes and sales and use taxes through printing in early December 2016 to give practitioners up-to-date state tax information entering tax season. 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 2015 will be included.

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Table of Contents

Information by State

Information by State-Introduction 13

Tax Authorities 15

Taxes by State 57

Alabama 57

Alaska 61

Arizona 64

Arkansas 68

California 75

Colorado 82

Connecticut 85

Delaware 89

District of Columbia 93

Florida 95

Georgia 100

Hawaii 103

Idaho 108

Illinois 112

Indiana 117

Iowa 120

Kansas 123

Kentucky 126

Louisiana 130

Maine 135

Maryland 138

Massachusetts 141

Michigan 144

Minnesota 148

Mississippi 152

Missouri 156

Montana 160

Nebraska 165

Nevada 168

Now Hampshire 171

New Jersey 174

New Mexico 179

New York 182

North Carolina 187

North Dakota 191

Ohio 195

Oklahoma 200

Oregon 203

Pennsylvania 207

Rhode island 211

South Carolina 214

South Dakota 217

Tennessee 222

Texas 226

Utah 230

Vermont 234

Virginia 239

Washington 242

West Virginia 245

Wisconsin 251

Wyoming 255

Income Taxes

Income Taxes-Introduction 257

Table of 2016 Corporate Income Tax Rates 258

Personal Income Table of 2016 Rates 266

Alternative Minimum Tax 283

Amended Return Deadline for Reporting Federal Changes-C Corporations 288

Amended Return Deadline for Reporting Federal Changes- Partnerships, LLPs, and LLCs 293

Amended Return Deadline for Reporting Federal Changes-S Corporations 297

Amended Return Forms-C Corporations 302

Amended Return Forms-Partnerships, LLPs, and LLCs 306

Amended Return Forms-S Corporations 309

Apportionment Formulas 312

Apportionment-Airlines 317

Apportionment-Athletics 321

Apportionment-Construction 324

Apportionment-Financial Corporations 327

Apportionment-Motor Carriers 330

Apportionment-Others 334

Apportionment-Pipelines 339

Apportionment-Railroads 342

Apportionment-Ship Transport 346

Asset Expense Election-IRC § 179 349

Bad Debt Deduction 356

Banks and Financial Institutions 358

Capital Loss Carryovers 361

Combined Reporting Requirements-Elective Combinations 364

Combined Reporting Requirements-Mandatory Combinations 367

Composite Returns-LLCs 372

Composite Returns-LLPs 384

Composite Returns-Partnerships 396

Composite Returns-S Corporations 408

Consolidated Returns 420

Credit for Taxes Paid to Another State-Resident 425

Credit for Taxes Paid to Another State-Nonresident 428

Deadline for Reporting Federal Changes 431

Depletion Deduction 434

Depreciation Rules-IRC § 167, IRC § 168 438

Determining Business and Nonbusiness Income 448

Dividends Received Deduction 452

Domestic Production Activities Deduction (DPAD)-IRC § 199 459

Due Date for Annual Return 463

E-Filing: Application and Acknowledgement Process-Acknowledgement Process 468

E-Filing: Application and Acknowledgement Process-Application Process 471

E-Filing: Mandates/Options for C and S Corporations 474

E-Filing: Mandates/Options for Individuals 478

E-Filing: Mandates/Options for Partnerships, LLPs, and LLCs 483

E-Filing: PIN Signatures 487

E-Filing: Signature Forms 490

E-Filing: Supported/Accepted Programs-Fed/State E-File Program 494

E-Filing: Supported/Accepted Programs-State Direct E-Filing Program 496

E-Filing: Supported/Accepted Programs-State Online E-Filing 499

E-Filing: Supported/Accepted Programs-State Only Returns 503

E-Filing: Tax Authority Contact Information 505

EFT Requirements and Options (Corporate Income) 510

EFT Requirements and Options (Personal Income) 518

Estimated Tax-S Corporations 521

Estimated Tax for Nonresident Owners-Partnerships, LLCs, and LLPs 526

Estimated Tax Requirements-AIM/ASIM 531

Estimated Tax Requirements-Installments/Forms 533

Estimated Tax Requirements-Safe Harbor Calculation 541

Estimated Tax Requirements-Threshold 549

Estimated Tax Requirements-Underpayment Penalties 552

Extraterritorial Income (ETI) Exclusion-IRC § 114 558

Federal Form Attachment Requirements (Corporate Income) 561

Federal Form Attachment Requirements (Personal Income) 569

Federal Income Taxes Paid 578

Federal Return Attachment-LLCs 581

Federal Return Attachment-LLPs 585

Federal Return Attachment-Partnerships 589

Federal Return Attachment-S Corporations 593

Information Returns-Annuities 598

Information Returns-Dividends 600

Information Returns-Due Date 602

Information Returns-Interest 604

Information Returns-Nonempioyee Compensation 606

Information Returns-Premiums 608

Information Returns-Rents/Royalties 610

Insurance Companies-Corporation Income Tax 612

Insurance Companies-Premiums Tax 614

IRC Conformity and Taxable Income Starting Point-IRC Conformity 623

IRC Conformity and Taxable Income Starting Point-Starting Point 630

Limitation Periods for Assessment and Refund-Refunds 633

Limitation Periods for Assessment and Refund-Standard Limitation Periods 636

Limitation Periods for Assessment and Refund-Understatements, Fraud, or Failure to File 639

Limited Liability Companies: Recognition of Federal Election 643

Limited Liability Companies: Taxation 645

Lump Sum Distributions 649

Net Operating Loss (Corporate Income) 652

Net Operating Loss (Personal Income) 656

Payment by Credit Card 664

Payroll Factor Rules 667

Property Factor Rules-Owned Property 672

Property Factor Rules-Rented Property 678

Public Utilities 683

Reciprocal Personal Income Tax Agreements 686

Related Party Expense Addback Requirements 688

Return Due Dates 699

Return Filing Extensions (Corporate Income) 703

Return Filing Extensions (Personal Income) 714

S Corporations: Recognition of Federal Election 720

S Corporations: Taxation 723

Sales Factor Rules-Destination Test 728

Sales Factor Rules-Income-Producing Activity and Cost of Performance Sourcing 731

Sales Factor Rules-Throwback or Throwout Rules 734

Social Security Benefits 740

Standard Deduction 744

Starting Point 752

Start-Up and Organizational Expenditures-IRC § 195, §248, and §709 754

Taxability of Bond Interest (Corporate Income)-Other States' Bonds 757

Taxability of Bond Interest (Corporate Income)-State's Own Bonds 760

Taxability of Bond Interest (Corporate Income)-U.S. Bonds 763

Taxability of Bond Interest (Personal Income)-Other States' Bonds 765

Taxability of Bond Interest (Personal Income)-State's Own Bonds 767

Taxability of Bond Interest (Personal Income)-U.S. Bonds 769

Taxes Paid Deduction-Federal Income Taxes 771

Taxes Paid Deduction-Foreign Taxes Paid 773

Taxes Paid Deduction-State and Local Income Taxes 776

UDITPA Conformity 781

Withholding-Partnerships, LLPs, and LLCs 784

Withholding-S Corporations 790

Withholding Returns and Deposits-Annual Reconciliation 795

Withholding Returns and Deposits-Monthly Deposits 798

Withholding Returns and Deposits-Quarterly Returns 801

Sales and Use Taxes

Sales and Use Taxes-Introduction 805

Sales and Use Tax Rates 806

Administrative Appeals 809

Clothing 812

Collection Discounts Allowed Seller 815

Components of Basis-Bad Debts 819

Components of Basis-Coupons and Cash Discounts 821

Components of Basis-Excise Taxes 826

Components of Basis-Finance Charges 831

Components of Basis-Installation Charges 833

Components of Basis-Installment Sales 835

Components of Basis-Returns and Repossessions 838

Computers: Canned Software-Delivered on Tangible Personal Property 842

Computers: Canned Software-Downloaded 844

Computers: Custom Software-Delivered on Tangible Personal Property 846

Computers: Custom Software-Downloaded 849

Computers: Customization of Canned Software 851

Department Appeals 855

Digital Products 859

Direct Pay Permits 862

Drop Shipments 866

Electronic Filing of Sales Tax Returns 869

Electronic Payment of Sales Tax 873

Exemption Certificate Validity Periods 878

Food and Meals-Caterers 882

Food and Meals-Grocery Food 885

General Nexus Rules and Internet Sales-General Rules 888

General Nexus Rules and Internet Sales-Internet Sales 892

Judicial Appeals 901

Leases and Rentals-Motor Vehicles 905

Leases and Rentals-Tangible Personal Property 909

Manufacturing and Machinery-Machinery 911

Manufacturing and Machinery-Raw Materials 914

Manufacturing and Machinery-Utilities/Fuel 917

Medical Devices 920

Medical Services 923

Medicines 925

Newspapers 928

Occasional Sales 930

Occasional Sales of Motor Vehicles 933

Optional Maintenance Contracts 936

Parts Purchased for Use in Performing Service Under Optional Maintenance Contracts 939

Periodicals 942

Pollution Control Equipment 945

Resale Certificate Validity Periods 951

Return Due Dates 955

Sales for Resale 958

Sales Tax Holiday 961

Services-Generally 967

Services-Janitorial 969

Services-Repair (Labor) 972

Services-Transportation 975

Shipping 978

Statutes of Limitations 983

Trade-Ins 986

Vending Machine Sales-Food 988

Vending Machine Sales-Merchandise 992

Property Tax

Property Tax-Introduction 995

Administrative Appeals 996

Assessment/Valuation Date 1003

Construction Work In Progress 1005

Freeport Exemptions 1010

Intangible Property 1016

Legal Basis for Assessment 1019

Personal Property Renditions 1022

Real Property Delinquency Date 1024

Real Property Lien Date 1027

Real Property Payment Date 1029

Real Property Tax Year 1032

Tangible Personal Property 1034

Taxation of Inventories 1038

Practice and Procedure

Practice and Procedure-Introduction 1041

Abatement of Penalties and Interest 1042

Installment Payments 1047

Interest Rates on Overpayments-2016 1051

Interest Rates on Underpayments-2016 1054

Interest Rates on Overpayments-2015 1057

Interest Rates on Underpayments-2015 1060

Interest Rates on Overpayments-2014 1062

Interest Rates on Underpayments-2014 1065

Mailing Rules-Delivery Rules 1068

Mailing Rules-Postmark 1070

Managed Audits 1072

Record Retention 1074

State Contacts 1080

Taxpayer Representation 1085

Whole Dollar Reporting 1089

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