CHARTS

GENERAL CHARTS

All States Tax Chart

State Tax Officials and Administration

Initial Taxes (Organization and Entrance Fees--Annual Reports)

Doing Business Penalties

INCOME TAXES

Corporate Income Taxes--Nature, Basis

Federal Income Tax Rules Used in States

Corporate Income--Rates, Returns, Payments

Corporation Alternative Minimum Tax

Corporation Consolidated Returns

FSCs and DISCs--State Taxation

S Corporations--State Taxation

Limited Liability Companies--State Taxation

Income Apportionment Elements

Receipts in Apportionment Numerators

Payroll--How Apportioned

Payroll--What Is Apportioned

Property in Apportionment Numerators

MTC UDITPA Regs and Revised P.L. 86-272 Guidelines--State Adoption

Wage and Other Withholding and Wage Information Returns

Nonwage Information Returns

Personal Income Tax--Rates, Exemptions, Payments, and Reports

Personal Income--Alternative Minimum Tax

Capital Gains and Losses

Itemized Personal Income Tax Deductions

Checklists of Deductions and Income Exemptions

Miscellaneous Limited Deductions:

Part I Contributions, medical expenses, standard deduction

Part II Interest, bad debts, obsolescence, depletion, employment plans, organizational expenses

Part III Net operating losses, noncapital losses, specified state taxes

Part IV Bond premiums, soil-water costs, cooperative expenses, two-earners, child care, alimony, education, office-in-home

Depreciation Methods

Deducting Federal Income Taxes

Revision or Refund of State Income Taxes

Federal Income--Reporting Changes

Income Tax--Assessment, Collection

Social Security Numbers Issued by Each State

Partnerships--State Taxation

Federal State Tax Information Inter-Exchange

Credits Against Income Taxes for Businesses

CAPITAL VALUES AND FRANCHISE TAXES

Bases, Rates, Report, and Payment Dates

Allocating Capital Values

SALES AND USE TAXES

Rates, Bases, Reports, and Payments

Out-of-State Sellers--Duty to Collect Tax

Taxability of Specific Transactions:

Part I Conditional-credit sales, barter, rental, trade-ins, repossessed property, casual/isolated sales

Part II Repairs, installation charges--sales to contractors, repairers, manufacturers, producers, and processors

Part III Sales to nonprofit organizations and governments, computer software, withdrawal from stock, wrappers, containers

Basis or Measure of Tax:

Part I Taxes, transportation charges, interest, trade-ins, discounts

Part II Returned property, bad debts, repossessions

Part III Administrative

Telecommunication Services

PROPERTY TAXES

Rates

Inventory Assessment Dates Returns and Ratios

Intangibles Assessment Dates

Free-Port Storage Exemptions

UNEMPLOYMENT INSURANCE TAXES

Number of Employees

Rates and Bases

Reports

MISCELLANEOUS CHARTS AND LISTS

Inheritance, Estate, and Gift Taxes

Alcoholic Beverages:

Beer tax rates

Distilled spirits tax rates

Wine tax rates

Electronic Funds Transfer (EFT) Programs

Recordkeeping Time Periods

Reciprocal Enforcement of Taxes

Gasoline Tax Rates

Cigarette Tax--Rates, Incidence, Payment, Reports

Manufacturing--What Is and Is Not

Escheat--Unclaimed, Abandoned Property

Refund Time Limits:

Part I Capital values-franchise, sales-use, property

Part II Motor fuels, minerals-severance, generally

Pollution Control Tax Incentives

Energy Saving--Tax Benefits

CALENDARS

Overview of calendars and abbreviations used

January through December fixed monthly calendars

Recurring monthly calendar