SUBSCRIPTION

Premier State Tax Library

Provide expert guidance on state taxation with the expansive Premier State Tax Library. Offering the most practitioner-focused state tax analysis available, the Premier State Tax Library provides source material, time-saving comparison tools, and in-depth analysis across all tax types and detailed tax topics for all 50 states, D.C., and New York City.

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OVERVIEW

TRUSTED ANALYSIS

Receive expert advice across a wide range of state tax topics with more than 70 Tax Management Portfolios™, with practical analysis for developing and implementing complex state tax strategies.

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TIMESAVING PRACTICE TOOLS

Bloomberg BNA's convenient chart-building tools enable you to efficiently compare tax topics across multiple states and jurisdictions, getting you to the answers you need quickly.


WHAT’S AVAILABLE

Practice Tools
  • Corporate Income Tax Chart Builder
  • Estates, Gifts and Trusts Chart Builder
  • Excise Tax Chart Builder
  • Individual Income Tax Chart Builder
  • I.R.C. Conformity Chart Builder
  • Property Tax Chart Builder
  • Sales & Use Tax Chart Builder
  • Green Incentives Chart Builder (optional)
  • Sales & Use Tax Rate Finder
  • State Tables, Charts, and Lists
  • State Tax Client Letters
  • State Tax Forms
  • Working Papers (sample plans, documents, and more)
  • Sales & Use Tax Forms (optional)
  • State Tax Nexus Tools (optional)
Primary Sources
Laws & Regulations
  • State Tax Regulations (current & archive)
  • State Tax Statutes (current & archive)
Agency Documents
  • State Tax Rulings
  • State Tax Official Materials
Case Materials
  • State Tax Rulings and Official Material Cases
  • State Tax Lower Court Cases
  • State Tax Supreme Court Cases
News & Commentary
  • Daily Tax Report®  Highlights
  • Weekly State Tax Report
  • State Tax Developments Tracker
  • BNA Insights
  • Sales & Use Tax Monitor
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)

TOPICS COVERED

  • Corporate Income Tax
  • Individual Income Tax
  • Sales & Use Tax
  • Excise Tax
  • Property Tax
  • Estates, Gifts & Trusts Tax

SPECIFICATIONS

Formats and Frequency
Online with real-time updates.