Premier State Tax Library

Product Code: TMLW40

7-Day Free Trial

Description
List of Portfolios

States are aggressively enforcing their tax codes to cover widening budget gaps in the wake of one of the nation’s worst recessions. At the same time, many jurisdictions are revamping their tax laws to more closely align them with the technology driven service-based economy. Identifying and complying with the new state tax rules emerging from this shifting legal landscape has never been more important.

Bloomberg BNA’s Premier State Tax Library gives you a comprehensive research service that features in-depth analysis on major state tax issues — including nexus — in more than 70 Portfolios. It also provides the latest news and developments, commentary on emerging trends, extensive coverage of sales and use, corporate income, and personal income taxes, ongoing discussions with leading tax experts, and new chart builders to expedite your research.
Unlike other services that only compartmentalize their coverage into individual state silos, Bloomberg BNA not only analyzes each state’s tax regime, but also offers topical, expert insights, providing you with a comprehensive state research service.

Bloomberg BNA provides unparalleled coverage on:

State Corporate Income Tax
State Individual Income Tax
I.R.C. Conformity
State Treatment of Mergers and Acquisitions
Unitary Business
Business/Nonbusiness Income
Apportionment
State Royalty-Interest Add-Back Provisions
State Transfer Pricing Principles
State Voluntary Disclosure Programs
State Anti-Tax Shelter Regimes
Combined and Consolidated Reporting
Filing Requirements
Net Operating Losses
Income Tax Nexus
Constitutional Limitations
Credits and Incentives
State Taxation of Pass-Through Entities
Choice of Entity Considerations
Unclaimed Property
State Tax Aspects of Bankruptcy
Sales and Use Tax
Sales Tax Nexus
Drop Shipments
State Tax Appeal Systems

The Premier State Tax Library includes:

Expert Analysis

State Tax Portfolios: Written by leading state tax practitioners, Bloomberg BNA’s State Tax Portfolios provide expert analysis of state corporate income and franchise taxes, sales and use taxes, property taxes, individual income 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 non-business income, apportionment, credits and incentives, combined reporting, drop shipments, taxation of electronic commerce, pass-through entities, administrative procedures, and more. The Portfolios also link to state codes, regulations, rulings, and cited cases.
Navigators
Offering easy navigation of tax subject areas through a consistent structure from state to state, Bloomberg BNA’s new state tax navigators content is written by expert practitioners and combines both a topical and state-by-state approach. Easily created charts go beyond a ‘yes’ or ‘no’ answer with thorough explanations and relevant links to primary sources and further information within BNA’s core state analysis.

The Corporate Income Tax Navigator (NEW!) provides state-by-state comprehensive coverage of the key aspects of each jurisdiction's corporate income tax system. The content for each state addresses:

• jurisdiction to tax or nexus,
• nexus implications
• entities subject to tax,
• computation of taxable income,
• allocation and apportionment,
• group taxation,
• pass-through entities,
• due dates and filing requirements,
• limitations and enforcement provisions,
• protest and appeal procedures, and
• unclaimed property.

The Individual Income Tax Navigator (NEW!) provides state-by-state comprehensive coverage of the key aspects each jurisdiction's individual income tax system. The coverage for each state addresses:

• taxable persons,
• the computation of taxable income,
• the tax treatment of residents and nonresidents,
• due dates and filling requirements,
• limitations and enforcement provisions, and
• protest and appeal procedures

Navigator content 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. The Sales & Use Tax Navigator includes tax rates, taxable base, taxation of service, bundled transactions, filing requirements, taxation of leases, and much more. Detailed explanations link to BloombergBNA’s State Tax Portfolios where applicable.

News and Commentary

Weekly State Tax Report: Bloomberg BNA’s award-winning reporters cover tax developments in every state. The scope of coverage includes court decisions, changes to state tax codes and regulations, state administrative, and administrative pronouncements. Topics covered by the Weekly State Tax Report include income and franchise taxes, sales and use taxes, property taxes, miscellaneous taxes (including gross receipts taxes, excise taxes, and others), and other developments.
State Tax Insights and Commentary: Features in-depth coverage of studies, surveys, and timely feature reports written by top practitioners in the field about trends and state tax minimization strategies.
State Tax Regulation & Legislation Monitors: These Monitors feature summaries of recent state tax legislation developments and regulations and keep practitioners informed when developments have occurred
Sales & Use Tax Monitor (NEW!): 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.

Practice Tools

Sales & Use Tax Chart Builder (NEW!): This brand new 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.
Corporate Income Tax Chart Builder (NEW!): The Corporate Income Tax Chart Builder allows users to specify criteria and create a chart providing quick answers on key aspects on every (or just a few) state tax regimes. Tax Rates, Apportionment, Filing Requirements, and Penalties are just a few of the areas that can be included in a chart. Charts can be filtered and sorted by topic and jurisdiction. Users can easily save, export, and customize charts.
Individual Income Tax Chart Builder (NEW!): Similar to the Corporate Income Tax Chart Builder, this new chart builder allows users to specify criteria and create charts with quick answers based on a variety of areas impacting individual income tax.
Sales & Use Tax Rate Finder (NEW!): 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 up-to-the minute 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.

Source Documents

State Tax Statutes & Regulations: Statutes & Regulations are included for all 50 U.S. states, American Samoa, District of Columbia, Northern Mariana Islands, Puerto Rico and the Virgin Islands
State Tax Rulings & Official Material: The 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.

Bloomberg BNA’s Premier State Tax Library can also be supplemented with two additional tools, Bloomberg BNA’s State Tax Nexus Evaluator and Green Incentives Navigator Library.

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Premier State Tax Library