Skip Page Banner
Advanced Search | Search Tips
Premier State Tax Library

THE SINGLE 50-STATE SOLUTION

As state tax issues continue to grow in complexity and importance, practitioners need a single, trusted resource that provides all the timely state tax information and tools to research, develop, and implement the right tax strategies for their organizations or clients.

Bloomberg BNA's Premier State Tax Library is a comprehensive research service that delivers deep, unique analysis and time-saving practice tools to help practitioners make well-informed decisions. The service features both in-depth multistate, topical analysis of major state tax issues as well as single-state perspectives and insights on sales and use tax; corporate income tax; individual income tax; property tax; excise tax; and estates, gifts, and trusts tax.

What's more, you'll get the latest news, analysis, and developments; commentary on emerging trends; extensive state-by-state coverage across multiple tax types; ongoing discussions with leading tax experts; tax evaluator tools to analyze your particular tax situation; and new chart builders to expedite your research.

"Using the Bloomberg BNA Portfolios in our daily practice is like having an office of tax attorneys waiting to help us."
    - Leonard Leader
, Treasurer, Vision Payroll Service

 

Premier State Screenshot

State Tax Portfolios - written by leading state tax practitioners, Bloomberg BNA's State Tax Portfolios provide expert analysis across a wide range of state tax topics and also link to state codes, regulations, rulings, and cited cases. Types of taxes covered include state corporate income and franchise taxes, sales and use taxes, property taxes, individual income taxes, excise taxes, and miscellaneous taxes (including gross receipts taxes, telecommunications taxes, and others). Topics covered include constitutional limitations on states' authority to tax, unitary business, business and nonbusiness income, apportionment, credits and incentives, combined reporting, drop shipments, taxation of electronic commerce, pass-through entities, administrative procedures, and more.

Navigators
 - offering easy navigation and organization of tax subject areas through a consistent structure from state to state, Bloomberg BNA's new state tax navigator content is written by expert practitioners and combines both a topical and a state-by-state approach. Easily created charts go beyond a "yes" or "no" answer with thorough explanations and relevant links to primary sources, as well as further information within Bloomberg BNA's state analysis.

  • The Excise Tax Navigator is organized by state and provides detailed information about federal and state excise tax laws, including definitions, tax rates, due dates, penalties, and more. Analysis includes references to each source of information and links to related Portfolios on the topic for more in-depth analysis.
      
  • The Property Tax Navigator is organized by state and provides detailed information about each state's property tax system, including tax rates, classifications, valuation and assessments, exemptions, procedures, and much more. Analysis includes references to each source of information, such as statutes, regulations, cases, rulings, and administrative materials.
      
  • The Estates, Gifts and Trusts Navigator is organized by state and provides detailed information about each state's estates, gifts, and trusts tax law, including computation of tax, treatment of nonresidents, forms and other administrative requirements, and more. Analysis includes references to each source of information and links to related Portfolios on the topic for more in-depth analysis.
      
  • The Corporate Income Tax Navigator provides comprehensive state-by-state coverage of the key aspects of each jurisdiction's corporate income tax system. The content for each state addresses nexus implications, allocation and apportionment, group taxation, pass-through entities, unclaimed property, and much more. Analysis includes linked references to applicable statutes, regulations, cases, and department guidance.
      
  • The Individual Income Tax Navigator provides users with information written by leading experts on each state's individual income tax law. The information is organized by state and covers topics related to taxable persons, computation of taxable income, tax treatment of residents and nonresidents, and other areas. Analysis includes linked references to applicable statutes, regulations, cases, and department guidance.
      
  • The Sales & Use Tax Navigator is organized by state and ties together detailed tax rules, expert practitioner-authored explanations, and primary source materials to provide complete authoritative guidance to help you plan and resolve complex state-specific tax issues. Content includes tax rates, taxable base, taxation of service, bundled transactions, filing requirements, taxation of leases, and much more. Detailed explanations link to Bloomberg BNA's State Tax Portfolios where applicable.

Practice Tools

Chart Builders - Bloomberg BNA's convenient chart-building tools enable you to streamline your research and create customized charts across the tax topics and jurisdictions you choose.

  • The Excise Tax Chart Builder enables users to specify criteria and create a custom chart that can be edited, saved, and exported to Excel. Definitions, taxable person, tax rates, due dates, and penalties are just a few topics that can be selected when creating a chart. Users can sort the chart by topic or jurisdiction.
  • The Property Tax Chart Builder enables users to specify criteria and create a custom chart that can be edited, saved, and exported to Excel. Tax rates, equalization, exemptions and credits, tax liens, and appeals procedures are just a few topics that can be selected when creating a chart. Users can sort the chart by topic or jurisdiction.
  • The Estates, Gifts and Trusts Chart Builder enables users to specify criteria and create a custom chart that can be edited, saved, and exported to Excel. Computation of tax, treatment of nonresidents, forms, and other administrative requirements are just a few topics that can be selected when creating a chart. Users can sort the chart by topic or jurisdiction.
  • The Sales & Use Tax Chart Builder allows users to create comparison charts for a wide range of topics, including tax rates, tax base, tax on services, exemptions, and more. Users can filter and sort charts by topic and jurisdiction. Charts can be easily saved, exported, and customized.
  • The Corporate Income Tax Chart Builder enables users to specify criteria and create a custom chart that can be edited, saved, and exported to Excel. Tax rates, apportionment, filing requirements, and penalties are just a few of the areas that can be included in the chart. Users can filter by topic and by jurisdiction. The generated charts can also be sorted by topic or jurisdiction.
  • The Individual Income Tax Chart Builder is similar to the Corporate Income Tax Chart Builder in that it allows users to specify criteria and create charts with quick answers based on a variety of areas impacting individual income tax, including tax rates, residency requirements, exemptions and deductions, filing requirements, penalties and more.

Sales & Use Tax Rate Finder - this web-based solution gives you sales and use tax rates for more than 58,000 taxing jurisdictions in the U.S. in real-time with the latest updates. With its powerful, customizable features, this is the only product available today that lets you look up and schedule automatic delivery of the rates you need when you want them. On-screen cues let you know when unique tax circumstances exist and immediately identify rates that have changed.

State Tax Forms - state tax forms include forms for each of the 50 states, the District of Columbia, and selected territories. These easy-to-use forms can be downloaded and completed online.

State Client Letters - a collection of client explanatory letters that can be customized and used for client communications to answer questions and cover tax issues in more detail.

Source Documents

State Tax Statutes & Regulations (current and archive) - statutes and regulations are included for all 50 U.S. states, American Samoa, the District of Columbia, Northern Mariana Islands, Puerto Rico, and the Virgin Islands.

State Tax Rulings & Official Material
- features Letter Rulings, Technical Advice Memoranda, Revenue Procedures, Special Notices, and Policy Determinations issued by the State Revenue Divisions.

State Tax Supreme Court Cases - state tax court cases include full text of the tax cases (1980-present) handed down from the highest-level state courts and the District of Columbia Court of Appeals.

State Tax Developments Tracker - an interactive tool that tracks and summarizes daily state tax developments, and covers a full range of tax topics, including allocation and apportionment of income, I.R.C. conformity, credits and incentives, exemptions, and many more. The Tracker allows users to selectively filter by jurisdiction, topic, type of tax, and date range to easily track developments that are of most interest to them. The Tracker also offers a customized email feature that allows users to customize email notifications by preferred topic, jurisdiction, and/or type of tax.

Weekly State Tax Report™
 - Bloomberg BNA's award-winning reporters cover tax developments in every state in this timely news service. The scope of coverage includes court decisions, changes to state tax codes and regulations, state administrative rulings, and administrative pronouncements. Topics covered by the Weekly State Tax Report include income and franchise taxes, sales and use taxes, property taxes, gross receipts taxes, excise taxes, and other miscellaneous taxes and developments.

BNA Insights - features in-depth discussions on and analysis of hot topics and trends in state tax, from the perspective of leading state tax practitioners.
Sales & Use Tax Monitor - this daily news service features coverage of all sales tax developments, including future changes to sales and use tax rates as they are approved by the relevant state and local jurisdictions. 

The My States feature - creates shortcut views into your favorite and most-researched states and enables focused search on topics within a single state, across multiple states or across all states.

Compare States buttons
 - allow you to quickly compare tax topics across all jurisdictions.

OPTIONAL ADD ON: State Tax Nexus Tools - designed to help you evaluate your client's state corporate income tax, sales and use tax, or trust tax (new) nexus exposure. Your answers to a series of questions on specific corporate activities are compared to official state responses taken from Bloomberg BNA's proprietary annual State Tax Department Survey. A final "client-ready" report can be generated at the end of the process. Also, a chart builder feature allows you to create charts that include your select states, areas of interest, and each state's response to the nexus-creating questions. 

State Tax Portfolios   
Sales & Use Portfolios 

Corporate Income Taxes

Income Taxes: Computation of State Taxable Income (Alabama Through Michigan) (Portfolio 1090)

Income Taxes: Computation of State Taxable Income (Minnesota Through Wyoming) (Portfolio 1100)

Income Taxes: Consolidated Returns and Combined Reporting (Portfolio 1130)

Income Taxes: Definition of a Unitary Business (Portfolio 1110)

Income Taxes: Principles of Formulary Apportionment (Portfolio 1150)

Income Taxes: Special Problems Formulary Apportionment (Portfolio 1180)

Income Taxes: State Formulary Apportionment Methods (Alabama Through Michigan) (Portfolio 1160)

Income Taxes: State Formulary Apportionment Methods (Minnesota Through Wyoming) (Portfolio 1170)

Income Taxes: State Treatment of Net Operating Losses (Portfolio 1200)

Income Taxes: The Distinction Between Business and Nonbusiness Income (Portfolio 1140)

State Taxation of Corporate Income From Intangibles (Portfolio 1190)

Limitations On Authority To Tax

Federal Constitutional Limitations on State Taxation (Portfolio 1400)

Jurisdictional Limitations: Attributional Nexus (Portfolio 1430)

Limitations on States' Jurisdiction to Impose Net Income Based Taxes (Portfolio 1410)

Limitations on States' Jurisdiction to Impose Sales and Use Taxes (Portfolio 1420)

Business Credits and Incentive

Credits and Incentives: Alabama Through Hawaii (Portfolio 1450)  

Credits and Incentives: Idaho Through Mississippi (Portfolio 1460)  

Credits and Incentives: Missouri Through Oklahoma (Portfolio 1470)  

Credits and Incentives: Oregon Through Wyoming (Portfolio 1480)  

Business Entities and Transactions

Choice of Entity: An Overview of Tax and Non-Tax Considerations (Portfolio 1550)  

Mergers and Acquisitions: Income Tax Problems (Portfolio 1520)  State Tax Appeal Systems (Portfolio 1700)

Mergers and Acquisitions: Sales and Use Tax Consequences (Portfolio 1530)  

Recovery of Attorney's Fees State Tax Controversies (Portfolio 1590)  

State Tax Aspects of Bankruptcy (Portfolio 1540)  

State Taxation of Limited Liability Companies and Partnerships (Portfolio 1560)  

State Taxation of Pass-Through Entities: General Principles (Portfolio 1500)  

State Taxation of S Corporations (Portfolio 1510)  State Taxation of Compensation and Benefits (Portfolio 1750)

Other Taxes

Gross Receipts Taxes: General Principles (Portfolio 1610)  

Property Taxes: California's Property Tax Regime (Portfolio 1630)  

Property Taxes: The Exemption for Intangibles (Portfolio 1640)  

State Environmental Taxes (Portfolio 1690)  

Unclaimed Property (Portfolio 1600)

Procedure And Administration

Managing State Tax Audits (Portfolio 1730)

State Tax Appeal Systems (Portfolio 1700)  

State Tax Audit and Collection Procedures: General Principles (Portfolio 1720)  

Compensation And Benefits

State Taxation of Compensation and Benefits (Portfolio 1750)  

Registering To Do Business

Doing Business States Other Than the State of Incorporation (Alabama through Michigan) (Portfolio 1770)  

Doing Business States Other Than the State of Incorporation (Minnesota through Wyoming) (Portfolio 1780)

Special industries

State Taxation of Banks and Financial Institutions (CA, IL, NY, TN) (Portfolio 1800)  

State Taxation of Construction Contractors (Portfolio 1840)  

State Taxation of Service Providers (Portfolio 1820)  

State Taxation of Transportation, Telecommunications, and Energy Companies (Portfolio 1810)  

Specific States

Business Operations Puerto Rico (Portfolio 2650)

California Franchise and Corporation Income Taxes (Portfolio 1910)  

California Personal Income Tax (Portfolio 1900)  

California Property Taxes (Portfolio 1930)  

California Sales and Use Taxes (Portfolio 1920)  

California Water's-Edge Election for Unitary Reporting (Portfolio 1940)  

Connecticut Corporate Business Tax (Portfolio 1960)  

Florida Corporate Income Tax (Portfolio 2000)  

Georgia Corporate Taxes (Portfolio 2050)  

Illinois Corporation Income Taxes (Portfolio 2100)  

Illinois Sales and Use Taxes (Portfolio 2110)  

Massachusetts Corporate Taxes (Portfolio 2140)  

Michigan Single Business Tax (Portfolio 2160)  

New York Personal Income Tax (Portfolio 2210)  

New York Sales and Use Taxes (Portfolio 2220)  

New York State and City Corporation Income Taxes (Portfolio 2200)  

North Carolina Corporate Income and Franchise Taxes (Portfolio 2250)  

Ohio Commercial Activity Tax (Portfolio 2260)  

Pennsylvania Corporate Taxes (Portfolio 2300)  

South Carolina Corporate Income Tax (Portfolio 2280)  

Texas Revised Franchise Tax (Portfolio 2400)  

Personal Income Taxes

Personal Income Taxes: Alabama Through Michigan (Portfolio 3010)  

Personal Income Taxes: Minnesota Through Wyoming (Portfolio 3020)  

Sales and Use Taxes

Sales and Use Taxes: Streamlined Sales Tax System (Portfolio 1270)

Sales and Use Taxes: General Principles (Portfolio 1300)

Sales and Use Taxes: Services (Portfolio 1310)

Sales and Use Taxes: Information Services (Portfolio 1320)

Sales and Use Taxes: The Machinery and Equipment Exemption (Portfolio 1330)

Sales and Use Taxes: Drop Shipment Transactions (Portfolio 1340)

Sales and Use Taxes: Communications Services and Electronic Commerce (Portfolio 1350)

Sales and Use Taxes: Retail Sales Issues (Portfolio 1360)

Nexus, Mergers and Selected States 

Limitations on States' Jurisdiction to Impose Sales and Use Taxes (Portfolio 1420)

Mergers and Acquisitions: Sales and Use Tax Consequences (Portfolio 1530)

California Sales and Use Taxes (Portfolio 1920)

Illinois Sales and Use Taxes (Portfolio 2110)

New York Sales and Use Taxes (Portfolio 2220)

BROCHURE
Premier State Brochure