2016 Survey of State Tax Departments

Now in its 16th year, this exclusive survey 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.