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.Tax professionals will be able to answer such questions as: How do the states treat Export Tax Benefits? What are the effects of the Gulf Opportunity Zone Act of 2005 and FIN 48 and Uncertain Income Tax Positions? What is the sales/use tax treatment of fuel surcharges, hazardous material disposal charges, and special compliance charges and purchases subsequently transferred to another state? What are Motion Picture Production Exemptions?