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

 

Statements Episodes by Topic:

Statements: The Essentials of State Tax Amnesty and Voluntary Disclosure Programs Statements: Sales and Use Tax on Digital Products Transactions
Nexus issues. Sourcing issues. Definition of digital products. Taxability determination.
Statements: The Essentials of State Tax Amnesty and Voluntary Disclosure Programs Statements: Audits and Appeals Best Practices
Insights on state tax audits and appeals.
Statements: The Essentials of State Tax Amnesty and Voluntary Disclosure Programs 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: The Essentials of State Tax Amnesty and Voluntary Disclosure Programs 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 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 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 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:

Wisconsin 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.
Arizona 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 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.
California 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 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...
Connecticut 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 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...
Florida 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...
Georgia 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 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.
Illinois Statements: The Essentials on Illinois Corporate Income Tax
Apportionment rules. Unitary combined reporting system. Credits. Legislative update...
Illinois Statements: Update on Important Elements of Illinois Income Taxation
Illinois move towards customer based sourcing. New add back rule. Litigation on treatment of electricity.
Indiana 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 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 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...
Maryland 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...
Massachusetts 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.
Massachusetts 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 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 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 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 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 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...
New Jersey 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 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.
New York 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: The Essentials of New York City Business Taxes 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.
Ohio 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 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 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...
Pennsylvania 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...
Tennessee 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...
Texas 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 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 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...
Washington 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...
Wisconsin 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 on West Virginia Corporation Income Tax 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...

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