The Survey of State Tax Departments is very popular with practitioners who rely on it as a quick way to gain insights on state tax positions and make more informed planning decisions. The Survey clarifies state positions on any gray areas of corporate income and sales and use taxes. Every state participated in the survey this year.

New topics covered in the 2013 Survey of State Tax Departments include:

• Corporate income tax nexus questions addressing management fees, telecommuting, and other types of activities
• Corporate income tax rules for sourcing receipts from services and intangibles, financial services, and cloud computing
• New corporate income tax nexus category for internet-based activities
• Sales and use tax nexus questions addressing distribution, attributional nexus, and franchise agreements
• Sales and use tax treatment of social media coupons

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

Key Findings
Survey Analysis
State Nexus Policies
Nexus-Creating Activities
State Tax Add-Backs
I.R.C. §338(h)(10) Elections
Bankruptcy
Holding Companies
Throwback Rules
Tax Shelters
Sourcing Receipts
Net Operating Losses
Combined Reporting
Sales Tax Policies
Sales Tax Nexus
Questionnaire