Citations with the tag: TAXATION -- United States -- States

Results 201 - 250

  • Apportionment Apoplexy: Throwback, Throwout, or Just Throw Up Your Hands.
    Wilson, Margaret C. // Tax Executive; Jul/Aug2005, Vol. 57 Issue 4, p357 

    Focuses on issues surrounding the apportionment of corporate taxable income for state tax purposes in the U.S. Factors that led to the use of formulary apportionment by state governments; Constitutional limitations on the apportionment methods; Advice for taxpayers on dealing with a taxing...

  • Adjusted Federal Expenditures Per Dollar of Taxes by State Fiscal Years 1992 and 2002.
    Wilson, Margaret C. // State Government News; Apr2004, Vol. 47 Issue 4, p13 

    Presents a chart comparing the expenditures per dollar of taxes incurred by each U.S. state in the fiscal years 1992 and 2002.

  • state snapshots.
    Wilson, Margaret C. // State News (Council of State Governments); Aug2005, Vol. 48 Issue 7, p13 

    Ranks U.S. states based on total taxes and total tax per capita in 2004.

  • Time for a fiscal reality check.
    Brennan, Joseph F. // Fairfield County Business Journal; 4/30/2007, Vol. 46 Issue 18, p38 

    The author reflects on the proposed state budget and tax packages in Connecticut. He discusses that small businesses and entrepreneurs will be hit and affected by the tax rate increase in the state. Furthermore, Connecticut Business & Industry Association (CBIA) hopes that the administration and...

  • The Price of Political Activity.
    Hammar, Richard R. // Your Church; Mar/Apr2008, Vol. 54 Issue 2, p12 

    The article discusses the consequences that the church might encounter for its political activities in the U.S. There is no law that prohibits the church from being involved in politics. However, it could cost the church of its 501(c)(3) status, which no longer exempts the church from federal...

    Abuizam, Raida; Rinke, Dolores // European Journal of Management; 2011, Vol. 11 Issue 3, p33 

    The purpose of this research paper is to develop an optimization spreadsheet model to assist in determination of a state tax policy. Traditional decision making techniques such as linear programming can only optimize one criterion. A variation of linear programming referred to as goal...

    Becourtney, Neil; Rothenburg, Eric; Horowitz, Barry H.; Nest, Nicholas; Goldwasser, Henry; Kaplan, Steven M.; Fielding, John J.; Weinstock, Warren // CPA Journal; Jul2000, Vol. 70 Issue 7, p64 

    Presents update on state and local taxation in the United States as of July 2000. Filing of Form NYC-203-R claim for refund of New York City nonresident earnings tax withheld for the year 2000; Liability of Irwin Goodfriend for unpaid state and withholding and sales taxes incurred by his client...

  • Borrowing for Bostmortem Liquisity Part 1.
    Rico, Lisa M. // Probate & Property; Nov/Dec2010, Vol. 24 Issue 6, p50 

    The article states that the executor must find a way to fund the payment of estate administration expenses and the estate tax if illiquid assets are the prime composition in an estate. It is mentioned that funds need to be borrowed by an estate encountering a lack of cash to pay its estate tax....

  • Rising Tide--Will Investment Managers Be Swept Up in State Income Tax Trends?
    Bergmann, Gregory A.; Gray, Keith; Boucher, Karen // Journal of Taxation of Investments; Summer2014, Vol. 31 Issue 4, p3 

    More and more states are looking to increase state income tax revenues by expanding their definition of nexus beyond physical presence to include "economic activity" in the state. In addition, more states are moving from cost of performance to market-based sourcing for receipts from services and...

  • States use gasoline, cigarettes to fuel revenue.
    Bergmann, Gregory A.; Gray, Keith; Boucher, Karen // CPA Journal; Feb98, Vol. 68 Issue 2, p66 

    Reports that smoking and driving seemed to outspace shopping as a state tax target in the Unitd States in the past year, according to CCH Inc. in its annual State Consumer Taxes Survey. Increase in the cost of cigarettes; Approval of the 15 cents federal excise tax as part of the 1997 Taxpayer...

  • Fla. Officials Are Barnstorming State To Whip Up Support for Tax Increase.
    Diegmueller, Karen // Education Week; 5/27/1992, Vol. 11 Issue 36, p1 

    The article reports on a state campaign to increase taxes in Florida. The author informs that because of the unexpected resistance of the Florida legislature, Governor Lawton Chiles and his allies has mobilized a campaign for voter support. Of the proposed 1.35 billion dollar first year tax...

  • Does Michigan tax itself enough for roads?
    Frobom, Aarne H. // Grand Rapids Business Journal; 07/14/97, Vol. 15 Issue 28, p4 

    Opinion. Comments on a US Department of Transportation study which ranks states based on fuel taxes and on the amount of taxable resources spent on road improvements. States making the top of the list; Opposition to the use of `level of effort' in ranking the states; Contention on the...

  • Study finds Wyoming to be most 'wealth-friendly' state.
    Frobom, Aarne H. // Enterprise/Salt Lake City; 6/23/2003, Vol. 32 Issue 52, p9 

    Reports on the 2003 annual survey published in "Bloomberg Wealth Manager" magazine, which found that Wyoming its the most wealth-friendly state in the U.S. Distinction earned by Rhode Island based on the survey; Rankings achieved by other U.S. states; Areas on which the magazine compared the...

  • A Note From the Editor-in-Chief.
    Collins, Jim // Journal of State Taxation; Jan/Feb2012, Vol. 30 Issue 2, p3 

    An introduction is presented in which the editor discusses various reports within the issue on topics including the impact of cloud computing on the sales and taxation in the U.S., the importance of public-private partnerships, and the various tax changes in several states in the country.

  • Utah cuts sales tax rates.
    Collins, Jim // Sales & Use Tax Alert; 4/1/2007, Vol. 17 Issue 6, p3 

    The article reports that Utah governor Jon Huntsman Jr. has signed into law an omnibus tax reform bill that includes a reduction in the general state sales tax rate from 4.75% to 4.65%. Also included in the bill is a further decrease in the sales tax rate for unprepared food from 2.75% to 1.75%,...

  • Mississippi enacts SSTA conformity bill for telecom.
    Collins, Jim // Sales & Use Tax Alert; 4/1/2007, Vol. 17 Issue 6, p3 

    The article reports that the Mississippi sales and use tax statute was amended to conform to the Streamlined Sales and Use Tax Agreement. The new law incorporates provisions, definitions and sourcing rules regarding telecommunications services. It provides a 7% tax on intrastate, interstate, and...

  • Rhode Island repeals MPU provisions; 'affordable energy fee' delayed.
    Collins, Jim // Sales & Use Tax Alert; 4/1/2007, Vol. 17 Issue 6, p4 

    The article reports that Rhode Island has enacted technical changes to its tax statute and has repealed multiple points of use (MPU) provisions, in order to conform with the Streamlined Sales and Use Tax Agreement. The new law imposes an affordable energy fee on sales and use and public...

    Collins, Jim // Sales & Use Tax Alert; 4/1/2007, Vol. 17 Issue 6, p6 

    The article announces that starting February 16, 2007 voters in Arkansas can file a petition with the city's governing body to call a special election to levy a local sales and use tax to fund capital improvements. Formerly, such a tax could not be levied unless the governing body adopted an...

    Collins, Jim // Sales & Use Tax Alert; 4/1/2007, Vol. 17 Issue 6, p6 

    The article reports that Connecticut Governor M. Jodi Rell has proposed increases in the per-pack cigarette tax as well as the elimination of the sales tax surcharge applicable to businesses whose electric usage exceeds $150 per month. The governor also proposed capping the gross receipts tax if...

    Collins, Jim // Sales & Use Tax Alert; 4/1/2007, Vol. 17 Issue 6, p6 

    The article reports that the Hawaii Department of Taxation will liberally grant extensions of time for fiscal year filers to file their short period annual general excise tax returns for the period ending December 31, 2006. These returns are required as a result of the new Honolulu country...

    Collins, Jim // Sales & Use Tax Alert; 4/1/2007, Vol. 17 Issue 6, p6 

    The article reports that Louisiana Governor Kathleen Blanco unveiled her $29.2 billion state budget proposal for fiscal year 2007-2008. The budget includes $150 million tax breaks in sales and use, business utility, and other tax types. The proposal also includes a five-day sales tax holiday and...

    Collins, Jim // Sales & Use Tax Alert; 4/1/2007, Vol. 17 Issue 6, p7 

    The article offers news briefs on sales and use taxation in North Carolina. Governor Michael Easley recommended a biennial budget, which calls for maintaining the 4.25% sales and use tax rate. The state attorney general has issued Opinion No. 07-002, which states that the consideration paid by a...

    Collins, Jim // Sales & Use Tax Alert; 4/1/2007, Vol. 17 Issue 6, p7 

    The article reports on the 2008 Budget proposal of Rhode Island Governor Donald L. Carcieri, which would repeal sales tax on certain items, including meals and beverages. The governor also plans to avoid any increase in the state sales tax rates, but proposed an increase in the cigarette tax by...

    Collins, Jim // Sales & Use Tax Alert; 4/1/2007, Vol. 17 Issue 6, p7 

    The article offers news briefs on taxation in South Dakota. New legislation was approved revising a sales and use tax law regarding the taxation of bundled transactions involving telecommunication and related services. The limitation period for filing refund claims for certain sales and use and...

    Collins, Jim // Sales & Use Tax Alert; 4/1/2007, Vol. 17 Issue 6, p7 

    The article reports that the Vermont Department of Taxes has revised the Guide to Vermont Business Taxes to reflect the changes necessary to conform to the Streamlined Sales Tax Project. This pertains to the sales and use tax, including delivery, shipping and handling charges, telecommunications...

    Collins, Jim // Sales & Use Tax Alert; 4/1/2007, Vol. 17 Issue 6, p7 

    The article reports that the Washington Department of Revenue has amended its excise tax law, which states the requirements for the maintenance and retention of books, records, and other sources of information. The law also stated requirements with respect to taxpayer books and records that are...

    Collins, Jim // Sales & Use Tax Alert; 4/1/2007, Vol. 17 Issue 6, p7 

    The article reports that the sales and use tax laws of Wyoming have been amended to conform to the Streamlined Sales and Use Tax Agreement's definitions of telecommunications service, bundled transaction, and sales price, with respect to price reductions and discounts. The state is an associate...

  • California to publish delinquents' names.
    Collins, Jim // Sales & Use Tax Alert; 4/1/2007, Vol. 17 Issue 6, p8 

    The article reports that the California State Board of Equalization (SBE) will post on the Internet the names of taxpayers who owe large amounts of sales and use taxes. According to SBE, the targeted taxpayers collectively owe $269 million, many of whom are corporations, and some are no longer...

  • California reg clarifies taxability of food packages.
    Collins, Jim // Sales & Use Tax Alert; 4/1/2007, Vol. 17 Issue 6, p8 

    The article focuses on a California regulation regarding food products that was amended to provide a clear standard for the sales and use taxation of combination packages sold in a single price. The new regulation states that when a package contains both food products and non-food products, the...

  • Unemployment Claims Management: A Focus on Compliance.
    Good, Greg // Journal of State Taxation; Nov/Dec2013, Vol. 32 Issue 1, p23 

    The article discusses the importance of compliance in avoiding penalties imposed due to inadequate or delayed responses for requests to requests for unemployment claim information. An overview of the unemployment insurance (UI) system in the U.S. is provided. The enactment of the Trade...

  • Sales Tax Refunds on Defaulted Credit Sales: Does Anyone Get a Refund?
    Susa, James M. // Journal of State Taxation; Nov/Dec2013, Vol. 32 Issue 1, p31 

    The article offers an analysis of the statutory structure of the state tax as well as court rulings on bad debt deductions in the U.S. It is inferred that lenders are not entitled to a tax refund as described in state tax laws. Issues concerning whether a retailer or a lender should receive a...

    Wells, Nicholas // Crain's New York Business; 4/28/2014, Vol. 30 Issue 17, p3 

    The article offers statistics on the business climates of New York and Texas as of April 2014 including migration of new business residents, the feedback of residents on state taxes, and the amount of venture capital invested in the states.

  • The Amazon Dilemma.
    Cummings, Rocky B. // Journal of State Taxation; Sep/Oct2011, Vol. 29 Issue 6, p7 

    The article discusses the commonly called Amazon-type tax, which recovers revenue lost from sales by out-of-state internet retailers to the residents of their states in the U.S. It states that the Amazon legislation goes beyond the sanction in the Supreme Court in Scripto since it does not...

  • Income Tax Progress.
    Cummings, Rocky B. // America; 4/16/1910, Vol. 3 Issue 1, p2 

    The article reports on the developments in the passage of the income tax amendment in several U.S. states as of 1910. The states of Virginia and Massachusetts rejected the amendment while Alabama, South Carolina, Illinois, Oklahoma, Mississippi and Maryland approved the changes. As of April 16,...

    Gilligan, Colin; Golden, Linda // Allied Academies International Conference: Proceedings of the Ac; Apr2009, Vol. 14 Issue 1, p9 

    The term "non-profit" has been criticized as fiscally inaccurate and negative, when the goal of these organizations is, in fact, positive. The United States Internal Revenue Service (IRS) Code states that earnings gained by "non-profit" organizations may not benefit individuals or stakeholders,...

  • The trouble with tax holidays.
    Feldman, Amy // Inc.; Nov2005, Vol. 27 Issue 11, p27 

    This article examines the impact of state sales tax holidays on U.S. businesses. Although retail sales will rise during the week of a tax holiday, the net economic impact may be limited because retail sales often fall in weeks preceding a tax holiday. For companies that do business in multiple...

  • Tax Reform TABOR Style.
    Feldman, Amy // State Legislatures; Mar2005, Vol. 31 Issue 3, p9 

    Focuses on state legislatures in the U.S. that plan to implement a Taxpayer Bill of Rights similar to the constitutional amendment in Colorado. Provisions of the Colorado law; Alternatives to the amendment.

  • Deficit dilemma.
    Levenson, Lloyd D. // Casino Journal; May2006, Vol. 19 Issue 5, p36 

    Comments on the negative effects of tax hike on the casino business in Atlantic City, New Jersey. Role of the background of Governor Jon Corzine in finance and capital markets in his capability to understand the situation of the gambling industry; Findings of a report prepared by Spectrum...

  • Rising Tide--Will Investment Managers Be Swept Up in State Income Tax Trends?
    BERGMANN, GREGORY A.; GRAY, KEITH; BOUCHER, KAREN // Journal of Taxation & Regulation of Financial Institutions; Sep/Oct2014, Vol. 28 Issue 1, p43 

    The article explores economic nexus or bright-line for out-of-state businesses not filing tax returns in the state and market-based sourcing of the receipts factor, two state income tax trends in the U.S. and the related issues facing investment managers. Topics covered include overview of...

    RUSOFF, JANE WOLLMAN // Research; Nov2014, Vol. 37 Issue 11, p32 

    The article reports on strategies of several retirees in the U.S. to relocate to places where living is cheap in order to save their retirement savings. It mentions views of several financial advisors including Guy Weinhold and Peter Eckerline regarding relocation of retirees to the U.S. states...

  • Time for Takeoff: 2014 Tax Season Begins.
    RUSOFF, JANE WOLLMAN // Disclosures; Nov/Dec2014, Vol. 27 Issue 6, p19 

    The article discusses the updates and changes in Virginia's tax filings for 2014. Topics include the conformity of Virginia to the Earned Income Tax Credit (EITC), first-time home buyer regulations, declaration of estimated tax, and employer withholding returns. Tax exemptions on properties...

  • A Different Kind of Holiday Gift.
    Baker, Nicole Johnson // Diabetes Health; Dec2005, Vol. 14 Issue 12, p13 

    Reports on the changes implemented in the 2005 state tax forms in Pennsylvania and Illinois. Addition of a tax check-off box for donations for diabetes research; Person who initiated the check-off box in favor of diabetes research; Emphasis on the need to allot financial support for diabetes...

  • Another 16 tons.
    Wrobel, Jeff // Liberty (08941408); Dec2009, Vol. 23 Issue 11, p7 

    The author discusses his decision to leave California because of the state's new load of taxes and the tendency of California politicians to raise taxes still further. He laments that he could not take his house with him and cites his plan to hold onto it until house prices improve. He also...

  • Current Trends in State Taxation: Consumption Tax Versus Income Tax.
    Eleniewski, Joe; Trebby, James P.; Nagode, Doug // Journal of State Taxation; Winter2014, Vol. 31 Issue 1, p21 

    The article discusses trends in U.S. state taxation system such as consumption tax and income tax. It states that the U.S. is at the bottom of the list of the Organization of Economic Cooperation and Development (OECD) countries with a little of its total revenue coming from consumption taxes....

  • Some things are too important to leave in the hands of the federal government: Healthcare is clearly one of them.
    Friedman, Andrew // New York Amsterdam News; 12/16/2004, Vol. 95 Issue 51, p13 

    The article reports that while Americans struggle with soaring health insurance premiums and prescription drug costs, congressional Republicans have blocked every attempt to allow individual consumers to purchase discounted prescription drugs from distributors overseas or empower the federal...

  • The Unexpected Side Benefit of Annuity Guarantees: Retirement Scan.
    Friedman, Andrew //; 12/31/2014, p2 

    This article offers news on retirement from various media sources. Annuity specialist Stan Haithcock revealed that annuity guarantees can help improve relationships among couples. Raleigh, Pittsburgh, and Lexington are cited by Time Money magazine as among the five small U.S. cities that are...

  • Only Simplify.
    Swope, Christopher // Governing; Nov2003, Vol. 17 Issue 2, p29 

    Explores the role of Diane Hardt in the success of the Streamlined Sales Tax Project of the U.S. government as co-chair of the project. Problems with sales tax administration; Actions taken by Hardt to gain the trust of the business community regarding the project; Number of states that have...

  • Congress' Failure to Extend Sales Tax Deduction Will Impact State Tax Policies.
    Zhang, Dian // Bond Buyer; 9/23/2014, Vol. 1 Issue 34182, p1 

    Eight states with the greatest percentage of tax filers who claimed a deduction for sales taxes in the 2012 tax year would likely be most affected, if Congress fails to extend the deduction, according to an analysis by The Pew Charitable Trusts.

    Bruce, Donald; Fox, William F.; Luna, LeAnn // National Tax Journal; Sep2015 Special Issue, Vol. 68, p68 

    An abstract of the article "E-Tailer Sales Tax Nexus and State Tax Policies" by Donald Bruce, William F. Fox, and LeAnn Luna is presented.

    Bruce, Donald; Xiaowen Liu; Murray, Matthew N. // National Tax Journal; Sep2015 Special Issue, Vol. 68, p693 

    An abstract of the article "State Tax Policy and Entrepreneurship" by Donald Bruce, Xiaowen Liu, and Matthew N. Murray is presented.

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