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Premier State Tax Library

Product Code: TMLW40
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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.

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, BNA not only analyzes each state’s tax regime, but also offers topical, expert insights, providing you with a comprehensive state research service.
 

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, 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, 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 BNA’s State Tax Portfolios where applicable.

News and Commentary 

  • Weekly State Tax Report: 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.
  • 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.

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

What the Premier State Tax Library helps you do:  

  • Get expert insights from leading state tax practitioners on a broad range of topics from both single state and multistate perspectives
  • Gain authoritative guidance on major state tax developments
  • Quickly compare different states’ tax structures and trends
  • Access an unrivaled collection of in-depth, expert analysis and case studies comparing the treatment of key state tax issues across the nation
  • Stay on top of the latest changes with daily news

Formats and Frequency  

Online database with print journals and real-time email alerts.

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)