Multistate Corporate Tax Guide — Mid-Year Edition (2024)

Format: Print Book
Product ID: 10036593-0011
ISBN: 9780808060222
Focuses on new and emerging issues in state and local taxation (SALT).

The Multistate Corporate Tax Guide Mid-Year Edition focuses on new and emerging issues in state and local taxation (SALT). The 2024 Multistate Corporate Tax Guide Mid-Year Edition is divided into five parts:

  1. Part I, Income and Franchise Taxes, contains a primer on multistate corporate taxation and the following new charts: Bonus Depreciation: Cares Act Fixes the Retail Glitch, Income from the Forgiveness of a Paycheck Protection Program Loan, Net Operating Loss Carryovers: Cares Act Relief Provisions, and Business Interest Expense Limitation: Cares Act Relief Provisions.
  2. Part II, Sales and Use Taxes, contains a new primer on sales and use taxation and the following new charts: NEXUS, Information Services, and COVID-19 Emergency Tax Exclusions and Exemptions.
  3. Part III, Administration, includes the following revised charts: Common Mistakes Corporations Make in Filing Returns and Paying Income Taxes and Common Mistakes Corporations Make in Filing Returns and Paying Sales Taxes.
  4. Part IV includes the Streamlined Sales and Use Tax Agreement, as adopted on November 12, 2002 and amended through March 5, 2021, and the following five articles: More States Adopt Factor Presence Nexus Standards for Income and Gross Receipts Taxes, P.L. 86-272 “Cookies” and Nexus via Activities Conducted Through the Internet, State Corporate Income Tax Rates and Brackets for 2021, State Sales Tax Breadth and Reliance, Fiscal Year 2020, and State Individual Income Tax Rates and Brackets for 2021.
  5. Part V contains the State Website Directory and the State Corporate Income Tax and Sales and Use Tax Questionnaire (Abridged).

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More Information
Contributors Michael S. Schadewald, Bruce M. Nelson
Product Type Publications
ISBN 9780808060222
Format Print Book
Michael S. Schadewald
MICHAEL S. SCHADEWALD, PhD, CPA, Michael Schadewald, PhD, CPA, is a Clinical Professor in the Fisher School of Accounting at the University of Florida, where he teaches courses in accounting and taxation. A graduate of the University of Minnesota, Professor Schadewald co-authors the Multistate Corporate Tax Guide and the Practical Guide to U.S. Taxation of International Transactions, both published by Wolters Kluwer. Professor Schadewald has published over 60 articles in academic and professional journals, including The Accounting Review, Journal of Accounting Research, and Contemporary Accounting Research. He has also served on numerous editorial boards, including Journal of the American Taxation Association, International Tax Journal, Journal of State Taxation, and Issues in Accounting Education. Prior to joining the faculty at the University of Florida, Professor Schadewald taught at the University of Texas in Austin, as well as the University of Wisconsin-Milwaukee where he also served as the Director of the Deloitte Center for Multistate Taxation. Prior to entering academics, he worked in the Milwaukee office of Arthur Young (now EY).

Bruce M.  Nelson
Bruce M. Nelson
BRUCE M. NELSON, MA, CPA is a CPA with more than 35 years’ experience in federal and state and local tax (SALT). Currently the editor-in-chief of the Journal of State Taxation, Bruce previously spent ten years as director of the SALT group at EKS&H, LLLP, three years with a law firm, Silverstein & Pomerantz, LLP, specializing in tax audit defense and litigation, and several years as a senior tax manager for Ernst & Young. Bruce earned a Bachelor of Arts degree from the University of Nebraska-Lincoln and a Master’s degree from Colorado State University. He is a frequent seminar speaker and teaches continuing education classes in tax for the Colorado Society of CPAs and the American Institute of CPAs. Bruce has published more than fifty tax articles in many publications including the Journal of Accountancy, Tax Executive, Journal of State Taxation, the Journal of Multistate Taxation, State Tax Notes, and Colorado Lawyer. He is the author of The Adviser’s Guide to Multistate Income Taxation and co-author of the Sales and Use Tax Answer Book.