What’s Available

For those without a significant sales tax background, we suggest seeking professional guidance.

Associated Income Tax Charts

ALLOCATION AND APPORTIONMENT

  • Does the State Have a Throwback or Throwout Rule for Items Other Than TPP?

  • Does the State Have a Throwback or Throwout Rule for TPP?

  • Does the State Source Sales Based on Destination?

  • General Apportionment Formulas

  • States With Cost Of Performance Sourcing

  • States With Market-Based Sourcing

AMENDED OR AUDITED RETURNS

  • Amended Returns Forms to Use for C-Corps

  • Amended Returns Forms to Use for Partnerships, LLPs, and LLCs

CALCULATION OF INCOME

  • Taxability of Income - Modifications - Federal Income Taxes Paid

  • Taxability of Income - Modifications - State and Local Income Taxes Paid

  • Taxability of Income Starting Point for C-Corps

FILING REQUIREMENTS

  • Short Year Returns Guidance for C-Corps

GROUP FILING REQUIREMENTS AND OPTIONS

  • Composite Returns for Partnerships, LLPs, and LLCs

  • Composite Returns for S-Corps

  • Elective Combined Reporting

  • Mandatory Combined Reporting

RECOGNITION AND TAXATION OF PASS-THROUGH ENTITIES

  • Recognition of Federal S-Corp Election

STATUTES OF LIMITATIONS

  • Statutes of Limitations - General Rules

  • Statutes of Limitations - Underpayment, Fraud, or Failure to File

TAX RATES AND AMT

  • Does the State Have an AMT for Business?

WITHHOLDING BY PASS-THROUGHS

  • Withholding Requirements for Partnerships, LLPs, and LLCs

OTHER

  • Does the State Require Estimated Payments?

  • Has the State Defined De Minimus Activities that Will Not Establish Nexus?

  • How Many Days Are Allowed Before an Employee Temporarily Working in Another State Must Source Income to that State?

  • Administration Accounting Services (Coming Soon)

  • Business or Apportionable Income (Coming Soon)

  • Nonbusiness or Allocable Income (Coming Soon)

  • The Payroll Factor (Coming Soon)

Associated Research Source Standard Charts

NEXUS

  • Click-Through Nexus

  • Do Independent Sales Agents Create Nexus?

  • Do Warranty Repairs Create Nexus?

TAXABILITY

  • Are Prime Contractor Payments To Subcontractors Deductible?

  • Itemized Contracts - Are Contractors Subject To Sales Tax?

  • Lump Sum Contracts - Are Contractors Subject To Sales Tax?

  • Subcontractor Rules For Paying Sales Tax

  • Taxability of Real Property Repair And Services (Coming Soon)

  • Taxability of Canned Software - Delivered On TPP

  • Taxability of Canned Software - Downloaded

  • Taxability of Digital Products

  • Taxability of Software as a Service (SaaS)

  • Taxability of Lease and Rentals of TPP

  • Taxability of Sales for Subsequent Lease/Rental

  • Local Taxes Imposed

  • Range of Local Rates

  • What is the Local Tax Base?

  • Who Administers the Local Tax?

  • Taxability of Machinery in Manufacturing

  • Taxability of Raw Materials in Manufacturing

  • Taxability of Utilities/Fuel in Manufacturing

  • Taxability of Medical Devices

  • Taxability of Prescription Eyeglasses (Coming Soon)

  • Taxability of Machinery and Equipment in the Oil and Gas Industry

  • Taxability of Oil and Gas Field Services

  • Taxability of Marijuana

  • Taxability of Pollution Control Devices

  • Taxability of Solar Energy Equipment

  • Taxability of Admissions

  • Taxability of Employment Services

  • Taxability of Information Services

  • Taxability of Janitorial Services

  • Taxability of Investigation Services (Coming Soon)

  • Taxability of Tour Guide Services (Coming Soon)

  • Taxability of Travel Agent Services (Coming Soon)

  • Taxability of Occasional Sales

  • Taxability of Sales to Nonprofit Organizations

  • Taxability of Sales to Schools

  • Taxability of Sales to State and Local Governments

  • Taxability of Electricity

  • Taxability of Natural Gas

  • Taxability of Water

  • Taxability of Food Sales Through a Vending Machine

  • Taxability of Merchandise Sales Through a Vending Machine

  • Taxability of Video Gaming and Amusement Sales Through a Vending Machine

USE TAX

  • Are Sellers Allowed to Waive Their Right to Receive a Refund So That the Purchaser May Claim the Refund Directly from the State?

  • Can a Ruling be Requested for an Item Under Audit?

  • Do Letter Rulings Have Value as Precedent?

  • Does a Gift to Charity Trigger a Sales or Use Tax Event?

  • Does the State Charge a Fee for Letter Rulings?

  • Does State Offer a Direct Payment Permit?

  • Is a Refund Required to be Requested Directly from the Vendor?

  • Is the Seller Allowed to Keep a Sales Tax Refund or Must It Go Back to the Purchaser?

  • Is the Statute of Limitations the Same for Refunds and Assessments?

CERTIFICATES

  • Does the State Accept The MTC Uniform Multijurisdictional Certificate With Valid Sales Tax Permit Numbers?

  • Exemption Certificate Validity Periods

SALES TAX RETURNS

  • Does the State Have A Tax Collection Discount?

  • Sales Tax Return Due Dates

AUDITS/VDAS

  • Does The State Have A Managed Audit Program?

Rates

  • Interest Rates On Overpayments 2020

  • Interest Rates On Overpayments 2021

  • Interest Rates On Overpayments 2022

  • Interest Rates On Underpayments 2020

  • Interest Rates On Underpayments 2021

  • Interest Rates On Underpayments 2022

  • 2022 State Rates (General)

OTHER

  • Civil Penalties - Failure to File

  • Civil Penalties - Failure to Pay

  • Civil Penalties - Intent to Evade

  • Criminal Penalties - Failure to File

  • Criminal Penalties - Failure to Pay

  • Criminal Penalties - Intent to Evade

  • Does the State have Origin-Based Sourcing or Destination-Based Sourcing for Interstate Sales?

  • Does the State have Origin-Based Sourcing or Destination-Based Sourcing for Intrastate Sales?

Drop-Shipping Tools and Information

  • Acceptable Alternative Drop-Shipping Resale Documentation

  • Tax Basis for Drop-Shipping

Proprietary State Tax Charts and Matrices

  • Exemption Certificate Validity Dates

  • State Filing Frequency Thresholds

  • Withdrawal from Inventory

  • Withdrawal from Inventory for Donation

Remote Seller Registration State-By-State Step-By-Step PowerPoints

  • PowerPoint presentations available for download that walk through each state’s registration process for remote sellers

State Audit Manuals

  • Alaska Audit Manual

  • Arizona Audit Manual

  • California Audit Manual

  • Connecticut Audit Manual

  • Florida Audit Manual

  • Indiana Audit Manual

  • Kansas Audit Manual

  • Louisiana Audit Manual

  • Massachusetts Audit Manual

  • Nebraska Audit Manual

  • New Jersey Audit Manual

  • New Mexico Audit Manual

  • Ohio Audit Manual

  • Oklahoma Audit Manual

  • Pennsylvania Audit Manual

  • South Carolina Audit Manual

  • South Dakota Audit Manual

  • Tennessee Audit Manual

  • Utah Audit Manual

  • Virginia Audit Manual

  • Wisconsin Audit Manual

  • MTC Audit Manual

  • Streamlined Sales Tax Audit Manual

Exclusive Video Podcast - The Week In Review

  • Coming Soon

Interactive Workshops for CPE Credit

  • Coming Soon