Statements: The Essentials on Louisiana Corporation Income and Franchise Taxes (34:58)
Income and franchise tax rules. Rules on entity classifications. Economic nexus. Business vs. non-business income. Apportionment. Net operating losses (NOL) rules. Credits and incentives. Audit and appeals process. Issues around sales and use tax.

Statements: The Essentials on Kentucky Business Taxes (54:14)
Nexus rules. Apportionment rules. Approach to NOL in flow-thru entities. Intercompany transactions. Limited liability entity tax.

Statements: The Essentials on Oregon Corporation Excise Tax (23:37)
Unitary regime. Apportionment rules. Throw back rules. Modifications to federal taxable income. NOL rules. The appeals process. Credits and incentives.

Statements: The Essentials on Virginia Corporate Income Tax (33:21)
Modifications to federal taxable income. Apportionment. nexus. Related party transactions. Treatment of NOL. Credits and incentives. Rules for pass thru entities. Business professional and occupational license tax.

Statements: The Essentials on Tennessee Business Excise and Franchise Tax (13:49)
Nexus rules. Apportionment rules. Unique rules on intercompany transactions. NOL. Credits and incentives. Special features for sales and use tax. Appeals process...

Statements: The Essentials on Washington Business and Occupation Tax (50:37)
Washington business and occupation tax. Nexus rules under this tax. Sourcing rules. System of different tax rates that apply to different tax payers...

Statements: The Essentials of Maryland Corporate Income Tax (33:01)
Modifications to federal taxable income. Challenges to related party transactions. Apportionment rules. Nexus rules. NOL rules. New affiliate disclosure rules...

Statements: The Essentials of South Carolina Corporation Income Tax (29:15)
Approach to economic nexus. Apportionment rules. Related party add-back provisions. Rules of business and nonbusiness income. Credits and incentives...

Statements: The Essentials of Arizona Corporate Income and Transaction Privilege Tax (48:24)
Corporate income tax structure. Approach to economic nexus. Application of UDIPTA. Unitary businesses and...

Statements: The Essentials on Connecticut Corporate Income Tax (25:18)
Corporate tax systems. Apportionment rules. Rules on combined and consolidated filing. Interest add-back law. Sales and use tax issues...

Statements: The Essentials on Illinois Corporate Income Tax (41:54)
Apportionment rules. Unitary combined reporting system. Credits. Legislative update...

Statements: The Essentials on Massachusetts Corporate Excise Tax (32:01)
Apportionment rules. NOL rules. Add backs for interest and dividends. Economic nexus. Appeals process...

Statements: The Essentials on Georgia Corporate Income Tax (14:00)
Apportionment formula. Consolidated return election. Interesting tax credits. Sales and use tax exemption...

Statements: The Essentials on Michigan Business Tax (30:52)
Net income tax. Modified gross receipts tax. Application of unitary filing. Michigan tax credits…

Statements: The Essentials on New Jersey Corporation Business Tax (16:00)
Alternative minimum assessment. Unusual NOL rules. Add back rules. Application of economic nexus concepts. The controversial throw out rules...

Statements: The Essentials on Pennsylvania Corporations Taxes (21:52)
Pennsylvania capital stock and franchise tax. Treatment of flow thru entities. Credits and incentives. Other unique features of the Pennsylvania tax environment...

Statements: The Essentials on California Franchise Tax (24:47)
California income tax. Revenue and taxation code. Apportionment of income between states. State Board of Equalization (SBE) and the California administrative structure...

Statements: The Essentials on Texas Franchise Tax (33:26)
Texas Margin Tax computation. Cost of goods sold deduction. Compensation deduction. Apportionment factor. Technical corrections bill...

Statements: The Essentials on Ohio Commercial Activity Tax (24:20)
The Ohio Commercial Activity Tax or CAT. Challenges associated with sourcing of service receipts under the new regime. Special tax for “Dealers in Intangibles (DIT)” ...

Statements: The Essentials on the Florida Tax System (21:21)
Corporate net income tax structure. Common uncertain tax positions. The importance of sales and use taxes. Living in or owning property in the state...

Statements: The Essentials on New York Franchise Tax (23:59)
New York’s corporate franchise tax. Investment capital rules. Combined reporting rules. Do the new rules bring New York closer to a unitary state...