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Statements

The essentials on state business taxation

The Statements podcast series provides the essentials to operate effectively in particular states. Listen to our insights on state business taxation, hosted by Jim Wetzler, on a state-by-state basis. Subscribe to the podcast series to receive the latest episodes automatically, or listen to the podcasts now on your personal computer.

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Latest Episodes:

	Statements: Credits and Incentives: Audit Trends Listen to hear about audit trends related to credits and incentives.
	Statements: Trends in Training Incentives Programs around the Country Listen to hear about trend in training incentives programs around the country.
	Statements: Sales and Use Tax on Digital Products Transactions Nexus issues. Sourcing issues. Definition of digital products. Taxability determination.

Statements Episodes by Topic:

	Statements: Sales and Use Tax on Digital Products Transactions Nexus issues. Sourcing issues. Definition of digital products. Taxability determination.
	Statements: Audits and Appeals Best Practices Insights on state tax audits and appeals.
	Statements: Leading Practices in Managing the Sales Tax Function Ways that sales tax managers can do more with less. Making sales tax practice more efficient.
	Statements: Unlocking and Utilizing State Net Operating Losses Carryover and carryback periods. Special state limitations on net operating losses. Pre/post apportionment rules. Application of Section 382. Impact of state tax reforms on net operating loss deferred tax assets.
	Statements: The Essentials of State Tax Amnesty and Voluntary Disclosure Programs State tax amnesty programs. Voluntary disclosure programs. Certain other ways to manage state business tax liability.
	Statements: Corporate Franchise Taxes Tax basis. Apportionment formulas. Affect of restatements. Impact on corporate restructuring.
	Statements: The Essentials and State Tax Issues for Financially Stressed Companies Net operating losses. Cancellation of debt income. Aspects of consolidated return rules. Special rules operating in bankruptcy.

Statements Episodes by State:

	The Essentials of Alabama Corporate Income Franchise Tax Modifications to federal taxable income. Treatment of related party transactions. Apportionment. Nexus. Net operating losses. Credits and incentives. Treatment of pass through entities.
	Statements: The Essentials of Arizona Corporate Income and Transaction Privilege Tax (48:24) Corporate income tax structure. Approach to economic nexus. Application of UDIPTA (the Uniform Division of Income for Tax Purposes Act). Unitary businesses and...
	Statements: 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: The Essentials on California Franchise Tax 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 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...
	Statements: The Essentials on Connecticut Corporate Income Tax Corporate tax systems. Apportionment rules. Rules on combined and consolidated filing. Interest add back law. Sales and use tax issues...
	Statements: 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...
	Statements: 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...
	Statements: The Essentials on Georgia Corporate Income Tax Apportionment formula. Consolidated return election. Interesting tax credits. Sales and use tax exemption...
	Statements: The Essentials of Idaho Corporate Income Tax Modifications to federal taxable income. Apportionment rules. Nexus rules. Credits and incentives. Features of the appeals process.
	Statements: The Essentials on Illinois Corporate Income Tax Apportionment rules. Unitary combined reporting system. Credits. Legislative update...
	Statements: Update on Important Elements of Illinois Income Taxation Illinois move towards customer based sourcing. New add back rule. Litigation on treatment of electricity.
	Statements: The Essentials of Indiana Corporate Income Tax Filing methods. Modification to federal taxable income. Apportionment rules. Nexus rules. Financial institution rules. Appeals process.
	Statements: The Essentials on Kentucky Business Taxes Nexus rules. Apportionment rules. Approach to NOL in flow-thru entities. Intercompany transactions. Limited liability entity tax...
	Statements: The Essentials on Louisiana Corporation Income and Franchise Taxes Income and franchise tax rules. Rules on entity classifications. Economic nexus. Business vs. nonbusiness income. Apportionment. Net operating losses (NOL) rules. Credits and incentives. Audit and appeals process. Issues around sales and use tax...
	Statements: The Essentials of Maryland Corporate Income Tax Modifications to federal taxable income. Challenges to related party transactions. Apportionment rules. Nexus rules. NOL rules. New affiliate disclosure rules...
	Statements: The Essentials of Massachusetts Combined Reporting New combined reporting rules. Which corporations are included in the combined group. How the tax is determined within the combined group.
	Statements: The Essentials on Massachusetts Corporate Excise Tax Apportionment rules. NOL rules. Add backs for interest and dividends. Economic nexus. Appeals process...
	Statements: The Essentials on Michigan Business Tax UPDATED Net income tax. Modified gross receipts tax. Application of unitary filing. Michigan tax credits…
	Statements: The Essentials on Minnesota Corporate Income Tax Nexus rules. Apportionment rules. Unitary and combined reporting. Business and nonbusiness income. Credits and incentives...
	Statements: The Essentials of Missouri Corporate Income Tax Unique rules of apportionment. Consolidated return election. Approach to nexus. Net operating losses. Credits and Incentives. Calculation of franchise tax. Appeals process. Earnings taxes in St. Louis and Kansas City.
	Statements: The Essentials of Montana Corporation License Tax Unitary combined reporting rules. Apportionment and throw back rules. Approach to nexus. Net operating and capital losses. Appeals process.
	Statements: The Essentials on Nebraska Corporate Income Tax Nebraska rules on calculating corporate income tax. Apportionment issues. Approach to unitary filing. Tax incentives. Appeals process. Sales and use tax issues...
	Statements: The Essentials on New Jersey Corporation Business Tax Alternative minimum assessment. Unusual NOL rules. Add back rules. Application of economic nexus concepts. The controversial throw out rules...
	Statements: The Essentials of New Mexico Corporate Income and Gross Receipts Taxes Corporate Income Tax. Apportionment rules. Combined reporting. Modifications. Credits and Incentives. Gross Receipts Tax. Unique rules. Nexus rules.
	Statements: The Essentials on New York Franchise Tax New York’s corporate franchise tax. Investment capital rules. Combined reporting rules. Do the new rules bring New York closer to a unitary state...
	Statements: UPDATED - The Essentials of New York City Business Taxes Apportionment. Combined reporting. Nexus rules. Unincorporated business tax. Commercial rent tax. Real Estate transfer tax. Utility tax.
	Statements: The Essentials on Ohio Commercial Activity Tax 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 of Oklahoma Corporate Income Tax Modifications to federal income. Allocation and apportionment rules. Nexus rules. Credits and Incentives. Treatment of pass-through entities. Appeals process.
	Statements: The Essentials on Oregon Corporation Excise Tax Unitary regime. Apportionment rules. Throw back rules. Modifications to federal taxable income. NOL rules. The appeals process. Credits and incentives...
	Statements: The Essentials on Pennsylvania Corporations Taxes 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 Tennessee Business Excise and Franchise Tax 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 Texas Franchise Tax Texas Margin Tax computation. Cost of goods sold deduction. Compensation deduction. Apportionment factor. Technical corrections bill...
	Statements: The Essentials of Utah Corporate Income and Franchise Tax Modifications to federal income. Filing methods. Apportionment rules. Nexus rules. Credits and Incentives...
	Statements: The Essentials on Virginia Corporate Income Tax 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 Washington Business and Occupation Tax Washington business and occupation tax. Nexus rules under this tax. Sourcing rules. System of different tax rates that apply to different taxpayers...
	The Essentials of Wisconsin Corporate Income Franchise Tax – UPDATED Modifications to federal taxable income. Apportionment rules. Nexus rules. Credits and incentives. Features of the appeals process.
	Statements: The Essentials of West Virginia Business Taxes Corporate income and franchise taxes. Combined reporting rule. Apportionment. Throw out rule. Special regimes involving financial institutions. Unique sale tax provisions. Interesting credits and incentives. Approach to economic nexus. Appeals process...