Journal of State Taxation articles from June 2004

Journal of State Taxation archives from June 2004

The lawmaker's guide to Nexus.(part 2)
June 22, 2004... AGENTS, REPRESENTATIVES AND OTHER THIRD PARTY RELATIONSHIPS Another major area of nexus controversy involves the impact that third party relationships may have on the nexus analysis. States have increasingly focused on the activities of...

Actual usage of California tax credits.
June 22, 2004... The purpose of this article is to briefly review the actual usage of California's tax credits by personal income taxpayers and corporate taxpayers. OVERVIEW OF PERSONAL INCOME TAX CREDITS California provides a large number of personal...

Overview of key California sales tax exemptions.
June 22, 2004... The sales and use tax law imposes a tax on the gross receipts from the sale in California of, or the storage, use, or other consumption in California of, tangible personal property. That law provides various exemptions from that tax. ...

Internet taxation: the battle begins!
June 22, 2004... The battle of Internet taxation has begun. The Internet Tax Freedom Act (ITFA) has expired and the required threshold of states has signed onto the Streamlined Sales and Use Tax Agreement (SSUTA). The SSUTA is a uniform plan to radically...

Current corporate income tax developments: northeast region.
June 22, 2004... NEXUS Connecticut Connecticut follows the general rule that a company has to have substantial nexus in the state to be a taxable entity. Connecticut has not formulated a policy at this time regarding a policy on Internet and online...

Frequently asked multistate tax questions: are repairs and maintenance of tangible personal property subject to the sales and use taxes?
June 22, 2004... In slightly more than half the states, repairs of a taxpayer's property billed on a time and materials basis are taxable only on the property provided in the repair. For example, an automobile repair shop replacing a front bumper is usually...