Sourcing Receipts: 2016 Survey of State Tax Departments

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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. 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, with an emphasis on nexus policies. The 2016 survey reveals the trend towards market based sourcing continues and features new sections for special industry sourcing rules, including airlines, radio and television broadcasting companies, and oil and gas.  

Download this special report on Sourcing Receipts from the 2016 Survey of State Tax Departments

Sourcing Special Industry Receipts Infographic(1)

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