Multistate Corporate Tax Guide -- Mid-Year Edition (2009)

Topics and Contents

 
Part I—Multistate Corporate Income Taxes
 
Primer On Multistate Corporate Income Taxation
Service Sale Attribution In Appointment
Electronic Filing Of Income Tax Returns
Taxation Of Nonresident Employees
 
Part II—Sales and Use Taxation
 
Nexus For Local Sales And Use Taxes
Temporary Storage Exemption For Sales And Use Tax
The Sales And Use Tax Treatment Of Certain Energy-Saving Items
The Sales And Use Tax Treatment Of Web Site Design And Hosting Charges
 
Part III—Streamlined Sales Tax
 
Streamlined Sales And Use Tax Agreement—Amended Through February 26, 2009
 
Part IV—Tax Update and Articles
 
A Lawmaker’S Guide To Understanding The Revenue And Competitive Effects Of Combined Reporting
Cost Business Tax Burden Study
 
Appendix
 
State Tax Department Directory
State Internet Address Directory
State Business Taxation Questionnaire (Abridged)