The Multistate Corporate Tax Guide Mid-Year Edition focuses on new and emerging issues in state and local taxation (SALT). The 2024 edition includes primers on multistate corporate income tax and sales and use tax, new charts on corporate income tax and sales and use tax issues, and a section on state and local tax trends. Published annually for more than forty years, the Multistate Corporate Tax Guide provides tax practitioners with an easy-to-use compilation of the corporate income and sales and use tax laws in all fifty states and the District of Columbia.
TABLE OF CONTENTS
Introduction Part I—Income and Franchise Taxes Primer on Multistate Corporate Income Taxation Research Credits Job Credits Clean Energy Credits Investment Tax Credits Part II—Sales and Use Taxes Primer on Sales and Use Tax Digital Products: Non-Fungible Tokens Retail Delivery Fee Simplified Sellers Use Tax Program Part III—Administration Common Mistakes Corporations Make in Filing Returns and Paying Income Taxes Common Mistakes Corporations Make in Filing Returns and Paying Sales Taxes Part IV—State and Local Tax Trends Streamlined Sales and Use Tax Agreement Part V—Articles
Ilya A. Lipin, "A Primer on the Taxation of Custom Software," Journal of State Taxation (Spring 2024)
Richard D. Pomp, "The Case Against Excluding Gross Receipts from the Sales Factor," Journal of State Taxation (spring 2024)
Michael S. Schadewald, "States that Permit Combined Reporting on a Worldwide Basis," Journal of State Taxation (Spring 2024) Appendix Corporate Income Tax and Sales and Use Tax Questionnaire (Abridged)
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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, 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.
