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Multistate Corporate Tax Guide Mid-Year Edition (2008) (Multistate Tax Guide)

Multistate Corporate Tax Guide Mid-Year Edition (2008) (Multistate Tax Guide)

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Описание
The Multistate Corporate Tax Guide Mid-Year Edition focuses on new and emerging issues in state and local taxation (SALT). Part I Multistate Corporate Income Taxes; Primer on Multistate Corporate Income Taxation; Combined Unitary Reporting; Membership and Participation in the Multistate Tax Commission; Part II Sales and Use Taxation; Temporary Storage Exemption; Penalty Abatement Guidelines; The Taxation of Landscaping Services; Pollution Control Exemption; The Sales and Use Tax Treatment of Software Licenses; The Integrated Plant Doctrine and the Manufacturing Exemption for Utilities Consumed in Manufacturing; Part III Streamlined Sales Tax; Streamlined Sales and Use Tax Agreement Amended Through December 14, 2006 Part IV Tax Update and Articles; The Lawmaker s Guide to Non-income Based Business Franchise Taxes