Journal of State Taxation articles from March 2003

Journal of State Taxation archives from March 2003

State-by-state comparison of the definition of custom software.
March 22, 2003... Most states that impose sales and use taxes make a distinction between canned software and custom software. This is an important distinction in that all states that impose sales and use taxes treat canned computer software as tangible personal...

Sales or use tax on mobile telecommunication services.
March 22, 2003... The Commerce and Due Process clauses are federal constitutional provisions that limit a state's authority to impose sales or use tax. The Commerce clause says that states cannot discriminate between taxpayers in a manner that would interrupt...

California's MIC regulations and FTB taxpayer guidance on claiming the MIC.(manufacturers' investment credit)(part 3)
March 22, 2003... FORM FTB 3535 The following is a summary FTB Form 3535 and the accompanying instructions, which were made part of the FTB Rulemaking File: Name as shown on the return: * Social security number or California corporation number: *...

2002 California budget enacts tax law changes.
March 22, 2003... As part of the 2002-2003 California budget agreement, the Senate and Assembly adopted a package of revenue-raising proposals, including several tax law changes, in the early morning hours of September 1, 2002. This package was a critical...

Practical insights for resolving Virginia tax controversies.
March 22, 2003... What makes state and local taxation interesting is the diversity among states. Just as states vary in their history, recreational opportunities, and scenic beauty, so do they vary in their tax codes, regulations, and administrative roles....

An uneasy marriage: sellers and certified service providers. (sales and use tax audits)
March 22, 2003... Folklore says that black diamonds can be used to reconcile marital disputes. (1) The Uniform Sales and Use Tax Administration Act's (USUTAA's) (2) marriage of sellers and certified service providers (CSPs) (3) raises numerous questions...

Contract audits: contingent fees and confidentiality.
March 22, 2003... The Wall Street Journal on October 10, 2001, contained a news brief regarding the slowing growth of state sales tax revenues. The article disclosed that over the past several quarters, growth had slowed in 35 of 45 states that impose a sales...

New Jersey business tax reform: is it evolution or revolution?
March 22, 2003... On July 2, 2002, Governor James McGreevey signed sweeping legislation reforming business taxation in New Jersey. The law, L. 2002, c. 40, has 33 separate provisions affecting virtually all business entities operating or maintaining contacts in...

Frequently asked multistate tax question.(Streamlined Sales Tax Act)
March 22, 2003... Which states have introduced a version of the Streamlined Sales Tax Act? As of May 15, 2001, 28 states have introduced a version of the Streamlined Sales Tax Act. Twenty-four of these states are participating states, one (Pennsylvania) is...

Sales factor: throwback rules .(part 2)
March 22, 2003... Sales Factor: Throwback Rules (Part 2) Legend: MTC Multistate Tax Compact NA Not applicable NR Not reported Would the State If NO Throwback Rule ...