State Tax Snapshot: What are Your Hottest Emerging State Tax Issues?

Each year, the Bloomberg BNA Survey of State Tax Departments asks tax agency officials from each state to indicate their positions on a wide variety of emerging tax issues. The 2013 survey sets forth each state’s stance on:

  •   trailing nexus (income tax),
  •  income tax nexus from a web server,
  • sales tax nexus from a web server,
  • treatment of non-U.S. entities, and
  • income tax nexus for telecommuters

Our free special report details the survey’s findings on these and other issues. 

Please take our poll in the Bloomberg BNA LinkedIn Group to let us know which one of these emerging issues you believe is the most important. Are there other important issues that are missing from the list? Let us know by joining our LinkedIn discussion.     

BBNA State Tax Advisory Board Member, Bruce Ely shared the emerging state tax issues that are “near and dear to” his heart. They include:     

  • nexus resulting from the passive investment in a pass-through entity doing business in the taxing state;
  • sourcing receipts from the sale of services or the licensing of intangibles (i.e., cost of performance versus market-based sourcing);
  • some states’ use of an alternative apportionment formula or “variance” after a taxpayer’s apportionment methodology has either been permitted or unchallenged in prior years.  

We look forward to hearing from you.

By Steven Roll

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Join BNA's State Tax Group on LinkedIn here.