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  • Statements: North Carolina corporate income franchise tax
    Overview of North Carolina corporate franchise tax. Combined and consolidated returns. Nexus. New sales and use tax nexus law. Gain insights on how to operate effectively in North Carolina.
  • Statements: South Carolina corporation income tax
    Gain insights on how to operate effectively in South Carolina in this episode featuring Art Tilley, senior manager, Deloitte Tax LLP, and our host, Jim Wetzler, director, Deloitte Tax LLP.
  • Significant tax provisions in California's newly enacted budget
    Apportionment and sales factor rules. Economic nexus rules. Certain business tax credits. Modification to sales and use tax.
  • Statements: Los Angeles city business tax
    Nexus rules. Different tax rates for different industries. Sourcing rules. Unusual procedural provisions. Gain insights on how to operate effectively in Los Angeles.
  • The essentials of Arizona corporate income and transaction privilege tax
    Corporate income tax structure. Approach to economic nexus. Application of UDIPTA (the Uniform Division of Income for Tax Purposes Act).
  • The essentials on California’s franchise tax
    California income tax. Revenue and taxation code. Apportionment of income between states. State Board of Equalization (SBE) and the California administrative structure.
  • The essentials on Colorado corporation income tax
    Unique approach to combined reporting. Interesting subtraction modifications. Apportionment rules. Net operating rules. Credits and incentives. Sales and use tax issues.
  • The essentials of Connecticut corporation business tax
    Corporate tax systems. Apportionment rules. Rules on combined and consolidated filing. Interest add back law. Sales and use tax issues.
  • The essentials on Delaware corporation taxes
    Franchise tax. Net income tax. Business license tax. Special rules for Delaware holding companies. Treatment of flow thru entities. Credits and incentives. Bank franchise tax system.
  • The essentials on the Florida tax system
    Corporate net income tax structure. Common uncertain tax positions. The importance of sales and use taxes. Living in or owning property in the state.
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