2016 Survey of State Tax Departments

Price: $125 Print


Now in its 16th year, Bloomberg BNA’s 2016 Survey of State Tax Departments clarifies each state’s position on the gray areas of corporate income tax and sales and use tax administration, with an emphasis on nexus policies.

New portions of the survey this year address treatment of pass-through entities, reporting federal changes, and sales tax refunds and qui tam cases. The survey also features new sections for special industry sourcing rules, including airlines, radio and television broadcasting companies, and oil and gas.

Some of the trends highlighted in the 2016 Survey of State Tax Departments include:

  • Use of a contract carrier such as FedEx or UPS to deliver goods in a state will create sales tax nexus for remote sellers in one out of four states.
  • States are still unable to reach a consensus on how to source income, potentially leading to double taxation for companies.  Complicating the issue are the myriad industry-specific rules imposed by the states.
  • States are split on whether they require pass-throughs such as partnerships, S corporations and REITs to apportion their income using the same rules as corporations.  Only six states have rules that are specific to pass-throughs, so many taxpayers lack guidance in this area.
  • Adjustments to tax returns by other states, municipalities, or foreign governments do not trigger a reporting requirement in most states.
  • Only one in ten states have consumer protection laws that allow purchasers to bring class actions against vendors for over-collection of sales tax.

A special discounted rate is available for current Bloomberg BNA Premier State Tax Library subscribers. Call 800.372.1033 for more details.