Multistate Corporate Tax Guide Mid Year Edition (2011)

Multistate Corporate Tax Guide -- Mid-Year Edition (2011)

Topics and Content

Updates on Corporate income/franchise taxation as well as sales and use taxation.

• Part I—Multistate Corporate Income Taxes
• Primer on Multistate Corporate Income Taxation
• Section 179 Asset Expensing
• Net Operating Loss Carryovers
• Cancellation of Debt Income
• Sales Factor: Receipts from Services
• Credits
• Part II—Sales and Use Taxation
• Cloud Computing Services
• Travel-related Expenses
• Scaffolding and Related Charges
• Excise Tax Imposition
• Part III—Streamlined Sales Tax
• Streamlined Sales and Use Tax Agreement—Amended Through December 13, 2010
• State Taxability Matrices
• Part IV—Tax Articles
• Multistate Tax Commission Allocation and Apportionment Regulations as amended through July 29, 2010
• Appendix
• State Tax Department Directory
• State Internet Address Directory
• State Business Taxation Questionnaire (Abridged)

• John C. Healy, MST, CPA, is a lecturer in the graduate tax programs at the University of Wisconsin-Milwaukee and the managing director of the Deloitte & Touche Center for Multistate Taxation at the University of Wisconsin - Milwaukee. His tax experience of more than 25 years includes tax management positions with Miller Brewing Company and GE Medical Systems. He is a frequent author and speaker on state and local taxation and is a past recipient of the Institute for Professionals in Taxation's Literary Award. He is also coauthor of Aspen Publishers' Sales Tax Answer Book.

• Michael S. Schadewald, Ph.D., CPA, is on the faculty of the University of Wisconsin-Milwaukee, where he teaches graduate and undergraduate courses in business taxation. A graduate of the University of Minnesota, Professor Schadewald has published numerous articles in academic and professional journals, and has served on many editorial boards. He also co-authors CCH's Practical Guide to U.S. Taxation of International Transactions, and writes a column for CCH's "Journal of State Taxation."