Overview

Provide expert guidance on state taxation with the expansive State Tax solution. Offering the most practitioner-focused state tax analysis available, Bloomberg BNA Tax & Accounting's the State Tax provides source material, time-saving comparison tools, and in-depth analysis across all tax types and detailed tax topics for all 50 states, D.C., and New York City.

Exceptional Quality

Nearly everything is chartable, with over 850 Sales & Use Tax, 800 Corporate Income Tax, and 1700 Pass-Through Entity topics, specifying criteria on a state-by-state basis. Plus, you can toggle between long and short answers.

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Timesaving Practice Tools

Easily access the data you need with  our chart builders, Sales & Use Tax Rate Finder, and State Tax Client Letters, plus our optional State Tax Nexus Tools.

What’s Available

Practice Tools
Primary Sources
Laws & Regulations
  • Statutes
  • Regulations
  • Constitutions
  • Agency Documents
Case Materials
  • Court of Federal Claims Rules
  • Federal Tax Cases
  • State Tax Cases
  • Tax Court Rules 

News & Commentary
Chart Builders

Offering easy navigation of tax subject areas through a consistent structure from state to state, our new State Tax Navigators combine both a topical and state-by-state approach. Easily created charts go beyond a “yes” or “no” answer with thorough explanations and relevant links to primary sources and further information within our core state analysis. You can even choose to change your view back and forth between full and short answers.

  • Corporate Income Tax Navigator
  • The Estates, Gifts and Trusts Navigator 
  • Excise Tax Navigator
  • Individual Income Tax
  • New! Pass-Through Entity Navigator
  • IRC Conformity  
  • Property Tax Navigator
  • Sales & Use Tax Navigator
  • New! Unclaimed Property Navigator
  • Plus  a 50 State Overview
Portfolios

Our Tax Management PortfoliosTM provide practical analysis for developing and implementing complex state and multistate tax strategies.

The State Tax Portfolios cover 

  • Corporate Income Taxes
  • Limitations On Authority To Tax
  • Business Credits and Incentive
    Business Entities and Transactions Other Taxes
    Procedure and Administration Compensation and Benefits
  • Special industries
  • Specific States

Topics Covered

Sample topics covered on a state-by-state basis include:

  • Corporate Income Tax
    • Jurisdiction to tax and nexus
    • Computation of state taxable income
    • Allocation and apportionment
    • Group taxation
  • Estates, Gifts & Trusts
    • Taxes imposed
    • Valuation
    • Computation of tax
    • Tax rates
    • Treatment of nonresidents
    • Due dates
  • Excise Tax
    • Industry-specific taxes
    • Tax rates
    • Exemptions
    • Due dates and penalties
  • Individual Income Tax
    • Computation of taxable income
    • Tax credits
    • Tax rates
    • Tax treatment of residents and nonresidents
    • Returns and filing requirements

 

  • NEW! Pass-Through Entitities
    • Jurisdiction to tax and nexus
    • Taxes imposed on PTEs and their owners
    • Overview of state business organization laws
    • Withholding and composite returns
  • Property Tax
    • Property classification, taxability
    • Exempt and specifically treated property
    • Valuation and assessment processes
    • Administration and appeals procedure
  • Sales & Use Tax
    • Imposition of tax and nexus
    • Tax rates and sourcing
    • Taxable base
    • Taxation of property, services and industries
    • Bundled transactions
    • Filing and administrative requirements
    • Taxation of leases
    • Sales tax holidays
  • Unclaimed Property Tax