Multistate Corporate Tax Guide -- Mid-Year Edition (2007)

Topics and Contents

 
Part I - Multistate Corporate Income Taxes
 
Primer on Multistate Corporate Income Taxation
Gulf Opportunity Zone Act of 2005
 
Part II - Sales and Use Taxation
 
Purchases Subsequently Transferred to Another State
Motion Picture Production Exemptions
Sales and Use Tax Treatment of Fuel Surcharges, Hazardous
Chemical Disposal Charges, and Special Handling Charges
 
Part III - Streamlined Sales Tax
 
Streamlined Sales and Use Tax Agreement—Amended Through
December 14, 2006
Streamlined Sales and Use Tax Agreement Exemption Certificate and Instructions
 
Part IV - Tax Update and Articles
 
Fin 48 and Uncertain Income Tax Positions
 
Appendices
 
State Tax Department Directory
State Internet Address Directory
State Business Taxation Questionnaire (Abridged)
 
Index