State Tax Handbook (2020)

Author(s): CCH Tax Law Editors

Published: Dec 20, 2019
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$160



ISBN: 9780808047988
Product Number: 10034384-0011
Volumes: 1
Update Frequency: Annually
696 Pages

CCH's State Tax Handbook is the perfect quick-answer tool for tax practitioners and business professionals who work with multiple state tax jurisdictions. This handy and affordable reference provides readers with an overview of the taxation scheme of each state and the District of Columbia, as well as multistate charts on income taxes (personal and corporate), sales and use taxes and tax administration. It is a time saving resource for tax professionals by providing a single source of key state tax information instead of having to consult multiple sources. This book brings together important tax information for each state tax system and adds value to the practice of multistate tax advisors and those advising multistate businesses.

The book is set out in four parts, which together deliver an overall picture of the states' levies, bases and rates of each tax, principal payment and return dates, and other important information on major state taxes.

The State Tax Handbook provides a comprehensive "Taxes by State" section, which helpfully summarizes in one place the tax rules for each state, including key information such as tax rates and filing/payment dates. It details the taxing authorities for each jurisdiction, including addresses, phone numbers, websites and taxes governed by each office. This helpful section also includes a discussion on collection of out-of-state taxes. The major features of each state's revenue system are outlined in uniform arrangement which makes reference from state to state easy.

At-a-glance multistate charts detail important issues to assist state tax compliance and planning. More than 120 charts are provided, covering discrete state tax topics including:

  • income tax rates and alternative minimum taxes;
  • bonus depreciation adjustments;
  • net operating loss carryforward periods;
  • related party expense addback requirements;
  • annual return filing deadlines for C corporations;
  • filing extensions for corporations and individuals;
  • combined reporting requirements and consolidated returns;
  • federal audit reporting requirements;
  • pass-through entity income tax withholding requirements;
  • apportionment formulas;
  • estimated tax requirements;
  • electronic filing requirements for income and sales tax returns;
  • sales tax economic nexus rules;
  • sales and use tax rates;
  • sales tax holidays;
  • taxation of digital products;
  • manufacturing exemptions; and
  • sales for resale.

    The 2020 Edition reflects all state legislative activities affecting corporate and personal income taxes and sales and use taxes through printing in early December 2019 to give practitioners up-to-date state tax information entering tax season. 2019 developments reflected in the charts include:

    IRC conformity updates in Arkansas, Georgia, Kentucky, North Dakota, South Carolina, Virginia, and West Virginia;

  • combined reporting laws in Kentucky and New Mexico;
  • market-based sourcing rules in Indiana and Louisiana; and
  • sales tax economic nexus (Wayfair) laws in California, Hawaii, Idaho, Kentucky, Nebraska, New Mexico, New York, North Carolina, North Dakota, Rhode Island, South Carolina, Utah, Virginia, Washington, West Virginia, and Wyoming.
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