AccessMyLibrary provides FREE access to over 30 million articles from top publications available through your library.
Create a link to this page
Copy and paste this link tag into your Web page or blog:
Developments in multistate taxation.
Federal
Proposed bill (S. 1726) would establish physical presence as the nexus standard for all state business activity taxes. The bill would define "business activity taxes" as "any tax in the nature of a net income tax or tax measured by the amount of, or economic results of, business related activity conducted in the State." The term would not include sales/use tax or other similar transaction taxes imposed on the sale or acquisition of goods or services.
Specifically, S. 1726 provides states that "[n]o taxing authority of a State shall have the power to impose, assess, or collect a net income tax or other business activity tax on any person relating ...
- State low-income tax relief: recent trends.
- Magazine article from: National Tax Journal Johnson, Nicholas September 1, 2000 700+ words
...packages of state tax cuts has...TREND 2: STATES ARE USING THE INCOME TAX, RATHER THAN...dozen years, state income tax relief...his review of state tax relief for...1980s that 11 states offered some form of income tax relief targeted...
- SCHOOL TAX BASE MAY SHIFT; STATE WANTS TO DISCUSS SUBSTITUTING INCOME TAX FOR...
- Newspaper article from: The Post-Standard (Syracuse, NY) January 3, 2006 700+ words
...The politically powerful New York State United Teachers union likes the income tax idea, too, but at a state level. "We think this is a good...burden of school financing on the state income tax would drive it from a current top...
- State income tax jurisdiction: a jurisprudential and policy perspective.
- Magazine article from: William and Mary Law Review Swain, John A. October 1, 2003 700+ words
...contentious issues in state taxation is the reach of the states' jurisdiction...dramatic decline in state corporate income tax revenues...curtailed the states' power to impose a net income tax on sellers of...property whose in-state activities do...
- STATE INCOME TAX REVENUES FALLING $63M SHORT OF WHITMAN PROJECTION
- Newspaper article from: The Record (Bergen County, NJ) DUNSTAN McNICHOL, Trenton Bureau April 14, 1995 700+ words
...04-14-1995 STATE INCOME TAX REVENUES FALLING...the way through the state's budget year, income tax collections total...her next round of income tax cuts -- a proposed 15 percent cut. State Treasurer Brian Clymer...
- Peak Energy Services Trust 2005 United States of America Income Tax Information.
- News wire article from: Canadian Corporate News March 1, 2006 700+ words
...intended to assist United States of America ("U.S...1040, "U.S. Individual Income Tax Return" ("Form 1040...dividends" for U.S. federal income tax purposes. As such, the portion...dividends for U.S. federal income tax purposes should qualify for...
- States' 1Q Income-Tax Slide Continues 'Revenue Hangover,' Report Says.
- Magazine article from: The Bond Buyer Vadum, Matthew July 29, 2003 700+ words
...research arm of the State University of New York system. Although state personal income tax revenue figures shot...second quarter of 1998, states experienced a painful...The current slide in state personal income tax revenue is continuing...
- State starting to send out income tax rebates today.(News)
- Newspaper article from: Daily Herald (Arlington Heights, IL) Zawislak, Mick September 7, 2000 700+ words
...state corporate income tax would provide more...on their federal income tax, acknowledged Mike...who don't file income tax and won't be eligible...rebate, Klemens said state law provides them...was to reimburse states for health-care...
- Current corporate income tax developments.(state taxation)
- Magazine article from: The Tax Adviser Boucher, Karen J. March 1, 1999 700+ words
...the thirty-seventh state to join the MTC National...Program. * Courts in seven states addressed the definition...out. An avalanche of state and local tax statutes...largely on corporate state income tax developments in the nexus...
