{"product_id":"9780808044031-1","title":"Multistate Corporate Tax Guide, 2017 Edition (2 volumes)","description":"The Multistate CorporateTax Guide is designed to provide quick access to each state's statement of its position on a sizable number of key issues in corporate and sales and use taxation. The easy-to-use chart format enables the reader to locate and compare how the states approach numerous aspects of state taxation. Information contained in each of the charts is based on the responses of state tax officials to a questionnaire that was prepared and administered by the University of Wisconsin—Milwaukee, Sheldon B. Lubar School of Business. There will no longer be a print version available of the Multistate Corporate Tax Course. A free link to the online version (PDF) of the Multistate Corporate Tax Course will be included. The charts or prefaces cover such significant areas as the following: (THERE MAY BE ADDITIONS TO THESE)  Activities creating nexus for income, franchise, and sales\/use tax purposes  Conformity to the federal check-the-box regulations  Information on Non-income Corporate Taxes—Michigan, Ohio, Texas, and Washington  First-year bonus depreciation  NOL carryforwards and carrybacks in merger situations  Components of the property, payroll, and sales factors  Sales factor throwback and throwout rules  Apportionment factors for specialized industries  Apportionment of sales or services  Effects of a Section 338(h)(10) election  Related party expense addback provisions  Domestic Section 199 production activities deduction  Allocation of nonbusiness income  Taxation of corporate partners  Whether the state requires a separate QSSS election  Unitary business concept and reporting  Time limits for reporting federal RARs  Short year filing and NOL provisions applicable to an acquisition of a subsidiary  The order in which a partial payment is applied to assessed tax, interest, and penalties  Estimated tax payment rules  Notification procedures to represent corporate taxpayers  Required attachments to state returns  Gulf Opportunity Zone Act  FIN 48 and Uncertain Income Tax Positions  Activities creating nexus for an out-of-state seller  Nexus and the cessation of filing requirements  Sales\/use taxation of computer consulting and services  Sales\/use tax filing requirements for LLCs and QSSSs  Online filing of sales and use tax returns  Statistical sampling in auditing sales\/use tax  Sales tax holidays  Sales\/use tax implications of distributing promotional items and catalogs  Sales\/use tax treatment of maintenance contracts  Use tax on self-constructed machinery  Sales\/use tax treatment of shipping containers and packaging materials  The Streamlined Sales Tax  Sales\/use tax treatment of software licenses  Sales\/use taxation of prepaid phone cards  Sales\/use tax treatment of cell phone-related transactions  Sales\/use tax treatment of architectural services  Sales\/use tax treatment of items consumed or destroyed in the manufacturing process  Sales\/use tax treatment of short-term rentals of tangible personal property  Sales\/use tax treatment of advertising agencies  Sales\/use tax treatment of airplanes, automobiles, and watercraft  Sales\/use tax treatment of drop shipments  Sales\/use tax compliance agreements  Sales\/use tax treatment of common and contract carriers  Sales\/use tax treatment of construction contractors  Sales\/use tax treatment of printers  Sales\/use tax treatment of temporary help  Sales\/use tax treatment of manufacturers  Sales\/use tax treatment of freight and shipping charges  Sales\/use tax treatment of fuel surcharges, hazardous material disposal charges, and special compliance charges  Pollution Control Exemption  Temporary Storage Exemption  The Integrated Plant Doctrine and the Manufacturing Exemption for Utilities Consumed in Manufacturing  Taxation of Landscaping Services  Sales\/use tax treatment of purchases subsequently transferred to another state  Motion Picture Production Exemptions","brand":"C C H, Incorporated","offers":[{"title":"Default Title","offer_id":47042113208560,"sku":"9780808044031","price":819.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0737\/7593\/9824\/files\/9780808044031_p0.jpg?v=1763728113","url":"https:\/\/shop-qa.barnesandnoble.com\/products\/9780808044031-1","provider":"Barnes \u0026 Noble (DEV)","version":"1.0","type":"link"}