Author Description

When does a business have a sufficient nexus with a state for sales tax purposes? Why are certain sales and use tax returns singled out for audit? Written by leading private sector and government attorneys, State Business Taxes answers these questions and many others. It will help corporate, tax and trial counsel and accountants deal with all aspects of state tax matters, from constitutional issues to the taxation of digital goods. State Business Taxes discusses the six types of state taxes affecting businesses: income, franchise, sales, use, property, and unclaimed property. It also addresses topics relevant to all types of taxation: audits, appeals and legal challenges. Whether you are computing your client's state taxable income or litigating a commerce clause issue, this thorough and practical guide helps you master the rules and the exceptions. State Business Taxes examines representative statutes, regulations, and leading cases from coast-to-coast, making it useful in every jurisdiction. It will help you give expert counsel advice to business clients on virtually any state tax matter that may arise.