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
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Interactive Workshops for CPE Credit
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