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Get answers to basic tax questions for the 50 states and the District of Columbia. All major taxes imposed by states are charted for easy reference.
Tax systems in graphic form. For the users’ convenience, state tax systems are presented in graphic format -- charts, tables, lists, calendars -- for easy comparisons and to save you initial research time. Key tax facts and special tax rules in all states have been reduced to this format so you can easily put your finger on a tax rule in any state.
Immediate help on key tax facts. Key facts on all state taxes are laid out for fast reference. The reader can conveniently find important working tax rules. These include basis of tax, rate of tax, filing and payment dates for income, franchise, capital values, sales-use, property, unemployment insurance, estate and gift, gasoline, cigarette, alcohol beverage taxes, and electronic fund transfers. In addition, the Handbook provides multi-state businesses the state formulas for apportioning income for tax purposes-with detailed analysis of receipts, payroll, and property taxes.
Specialized charts for all states. The Handbook puts at your fingertips the essential information for making tax-related moves in your state and when you cross state lines. Charts answer these questions: What acts in a state would trigger liability for paying income or franchise tax? What acts would require you collect sales or use tax? Plus many more similar questions.
Tax benefits. Special state tax benefits are listed. These cover rules on capital gains or losses, income tax credits for businesses, income tax deductions, depreciation methods, claiming federal income tax deduction, deadlines for income tax refunds, exemptions granted to new or expanding industries and Freeport exemptions.
Tax calendars. Extensive tax calendars list payment and reporting dates for various state taxes -- quarter-monthly, semi-monthly, monthly, quarterly, semi-annual, and annual dates. |