2014 Survey of State Tax Departments

Now in its 14th year, Bloomberg BNA’s exclusive 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 sales tax nexus for cloud computing and services.


As the role of geographical boundaries continues to diminish as a factor in modern commerce, uncertainties appear to be multiplying for both states and businesses over basic issues such as which states are allowed to impose their corporate income tax on sales of services, intangibles or cloud-based transactions.


The comprehensive findings from this unique Survey will help you understand current trends and changes in the area of state taxation.