BOOK

2017 Survey of State Tax Departments

Price: $125 Print

DESCRIPTION

Now in its 17th year, Bloomberg BNA’s 2017 Survey of State Tax Departments clarifies each state’s position on the gray areas of income and sales and use taxation of businesses, with an emphasis on nexus policies.


New portions of the survey this year cover topics such as adoption of the Multistate Tax Commission Statements on federal Pub. L. No. 86-272 and sales tax collection obligations related to the sharing economy. Plus a new focus on the disposition of interests in pass-through entities. For the first time, states were asked whether they send a sales tax nexus questionnaire to corporations they believe might be doing business in their state.

 

Some of the highlights in the 2017 Survey of State Tax Departments include:

  • Thirteen states indicated that their nexus standard is based on factor presence
  • Nineteen states indicated that they use market-based sourcing
  • Only five states indicated that making remote sales of digital content downloaded by residents in the state would create nexus
  • Thirty-one states indicated they require vendors that obtain a sales tax refund to refund the tax to their purchasers

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