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

Results 201 - 250

  • Perplexed about tax nexus? You can blame all 50 states.
    Russell, Roger // Accounting Today; 6/7/2004, Vol. 18 Issue 10, p10 

    States that the activities of a corporation that are sufficient to create a taxable nexus vary from state to state in the U.S. Comments from George Farrah, director of state services for BNA Tax Management, on the possibility for a corporation to encounter nexus; Law which limits the states'...

  • States hit height of boom cycle.
    Wood, Daniel B. // Christian Science Monitor; 11/17/98, Vol. 90 Issue 247, p1 

    Reports that several states in the United States, including Minnesota, California and Ohio, have billion dollar budgetary surpluses in 1998. Programs which will be funded through the surpluses; Concerns that the economic conditions which brought the surpluses will not last much longer; The...

  • Mixed Findings on Card Use for Taxes.
    Jalili, H. Michael // American Banker; 6/25/2007, Vol. 172 Issue 121, p5 

    The article reports on a study of what methods of tax payment states accept. Most states accept payment by credit card, and many allow debit cards too. The most commonly accepted form of payment is through the automated clearing house (ACH). A Washington lobbying group for major credit card...

  • NEW TROUBLE FOR STATES.
    Brownstein, Vivian; Schiff, Lenore // Fortune; 3/6/1995, Vol. 131 Issue 4, p44 

    Forecasts trouble ahead in 1995 for state budgets in the United States. How revenues are running at or above estimates for fiscal 1995 in 47 states; How 32 governors will introduce proposals for tax reductions in response to the good budget news and voter pressure; Reasons why these governors...

  • Roundup of Recent Developments.
    CRAWFORD, ROY E. // Journal of Taxation & Regulation of Financial Institutions; Nov/Dec2012, Vol. 26 Issue 2, p47 

    The article presents an update on developments in state and local taxation in the U.S. of interest to financial institutions. It discusses the conformity to the federal Nonadmitted and Reinsurance Reform Act (NRRA) in California. Information is presented on tax court opinions in Oregon on...

  • IRS seeks repeal of cell tax.
    CRAWFORD, ROY E. // Buffalo Law Journal; 7/6/2009, Vol. 81 Issue 54, p4 

    The article reports on the decision of the Internal Revenue Service (IRS) to exclude taxation on personal use of cellular telephones provided by employers in the U.S. It states that decision was made since IRS does not treat personal use of work-supplied cellular telephones as taxable income....

  • Chapter 8: Taxes: Estate Tax and Other Taxes.
    CRAWFORD, ROY E. // Complete Guide to Planning Your Estate In Florida; 2009, p145 

    The article offers information on the taxes in Florida which affects estate planning. It states that taxes are the most complex but the most important part of estate planning. It discusses various taxes which include federal estate tax, inheritance tax, and gift tax along with different...

  • 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...

  • RETAILERS NERVOUS ABOUT IMPACT OF NEW SALES TAX ON CONSUMERS.
    Miller, Valerie // Las Vegas Business Press (10712186); 6/22/2009, Vol. 26 Issue 25, pP14 

    The article addresses on the impact of an increase in the sales tax rate in Nevada on retail trade. Effective July 1, 2009, the sales tax rate in Nevada will increase by 0.35 percent under a provision passed by the Nevada Legislature. The increased sales tax would be about 35 cents more on a...

  • Utah cuts sales tax rates.
    Miller, Valerie // 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.
    Miller, Valerie // 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.
    Miller, Valerie // 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...

  • ARKANSAS.
    Miller, Valerie // 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...

  • CONNECTICUT.
    Miller, Valerie // 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...

  • HAWAII.
    Miller, Valerie // 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...

  • LOUISIANA.
    Miller, Valerie // 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...

  • NORTH CAROLINA.
    Miller, Valerie // 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...

  • RHODE ISLAND.
    Miller, Valerie // 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...

  • SOUTH DAKOTA.
    Miller, Valerie // 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...

  • VERMONT.
    Miller, Valerie // 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...

  • WASHINGTON.
    Miller, Valerie // 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...

  • WYOMING.
    Miller, Valerie // 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.
    Miller, Valerie // 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.
    Miller, Valerie // 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...

  • 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...

  • HOW REGRESSIVE ARE STATE AND LOCAL TAXES?
    Formby, John P.; Kim, Hoseong; Malone, Keith D. // Journal of Business, Economics & Finance; 2013, Vol. 2 Issue 1, p90 

    State and local income, sales and property taxes are combined and tax regression is measured for each state and the District of Columbia. All direct tax systems are regressive and there are large differences across states. State and local tax systems are ranked in terms of both the...

  • School Needs, Tax Aversion A Volatile Mix.
    Cavanagh, Sean // Education Week; 11/9/2011, Vol. 31 Issue 11, p1 

    The article discusses government spending on education, including teacher collective bargaining, a struggling economy and taxation. It looks at a vote in Colorado which defeated a referendum which would have increased taxes to support education, and presents comments from Carol Hedges, director...

  • DEPARTMENT OF REVENUE: NOTICE OF PUBLIC INFORMATION: 2013 FIRST QUARTER INCOME TAX SUNSHINE INDEX.
    Cavanagh, Sean // Illinois Register; 4/19/2013, Vol. 37 Issue 16, p5204 

    The article focuses on a notice of public information received by the Illinois Department of Revenue regarding 2013 first quarter income tax sunshine index. As per the notice the agency is required to publish information concerning private letter rulings and general information letters in the...

  • State Income Taxes Push Many Families Deeper Into Poverty.
    Cavanagh, Sean // PA Times; Jan2010, Vol. 33 Issue 1, p1 

    The article reports on a survey by the Center on Budget and Policy Priorities which found that sixteen states in the U.S. have taxed working-poor families deeper into the poverty line in 2009.

  • A Tax Policy for the United States III. The Tax Dilemma of the States.
    Groves, Harold M. // New Republic; 2/7/34, Vol. 77 Issue 1001, p357 

    Discusses various aspects related to sales tax policy in the U.S. Possibility of adoption of a sales tax by legislatures of various states; Requests made to the Congress to relieve the states of a difficult administrative burden by enacting a federal sales-tax law with a return of 50 percent of...

  • HAWAII.
    Groves, Harold M. // Campaigns & Elections (1996); Feb2007, Vol. 28 Issue 2, p13 

    The article highlights some issues to be addressed by the Hawaiian legislature. The legislature convened with taxes, education and affordable housing as the top issues for the session. One of the most controversial issues the legislature will address this session is how much money to refund to...

  • Paying the Owner's Taxes as a Fraudulent Conveyance? Maybe Not.
    CORDRY, KAREN // ABI Journal; Apr2013, Vol. 32 Issue 3, p16 

    The article focuses on the U.S. taxation models which includes either the traditional subchapter C corporation or subchapter S corporation. It says that subchapter S corporation avoids the issue on double taxation through shareholders' income or loss reporting on their own returns and then pay...

  • Private Equity & Hedge Fund Corner.
    Lenz, Thomas C.; Bergthold, Joseph J.; Blaze, Thomas J. // Journal of Passthrough Entities; Mar/Apr2012, Vol. 15 Issue 2, p31 

    The article focuses on the issues of state income tax which impacts the hedge fund community and the private equity in the U.S. It mentions that the state tax policies would be aggressive in coming years because of the slow pace of economic recovery and expects the adoption of uniform doctrines...

  • State Law & State Taxation Corner.
    Rutledge, Thomas E. // Journal of Passthrough Entities; Mar/Apr2012, Vol. 15 Issue 2, p55 

    The article focuses on the state taxation, organic transactions and the rules of the doctrine In Delectus Personae in the U.S. It offers information on the rights of the partners to exercise their choice and preference as to the admission of any new members to the partnership. It also provides...

  • The Last Days of Tax-Free E-Commerce.
    Yang, Jia Lynn // Fortune; 6/9/2008, Vol. 157 Issue 12, p45 

    The article reports on a law passed in New York State that will put a sales tax on items purchased at the website Amazon.com. Previously, a state could not charge a sales tax on purchases unless the business had a physical address in the state, but New York, experiencing a weak economy, needed a...

  • Money Notes.
    Yang, Jia Lynn // Newsweek; 3/6/2000, Vol. 135 Issue 10, p78 

    Offers news briefs relating to finance as of March 6, 2000. Start-up company Epoch Partners which will give individual investors first shot at some initial public offerings; Insurance companies' refusal to renew policies for those whose dogs have cost them money because of dog-bite claims;...

  • STATE POLICY RESPONSES TO BUSINESS TAX PLANNING.
    Wetzler, James W. // Proceedings of the Annual Conference on Taxation; 2004, p7 

    The article focuses on the state government policy towards business tax planning in the U.S. As businesses are generally unwilling to change merely in order to achieve tax savings, the incentive for business tax planning is that tax laws are such that small changes in the structure of the...

  • TOWARD A FRAMEWORK FOR TAX GAP ESTIMATION AND MICROSIMULATION ANALYSIS OF TAX NONCOMPLIANCE.
    Erard, Brian; Chih-Chin Ho // Proceedings of the Annual Conference on Taxation; 2004, p47 

    The article provides an analysis of the issues surrounding the estimation of the U.S. federal individual income tax reporting gap--the difference between the amount of taxes owed by filers of federal individual income tax returns and the amount actually reported on their returns. It describes...

  • CAN AN INCREASE IN THE SALES TAX RATE CAUSE A FOOD EXEMPTION?
    Agostini, Claudio // Proceedings of the Annual Conference on Taxation; 2004, p62 

    The article discusses the policy exempting food from sales taxes in the U.S. This policy is a bad idea on efficiency grounds, the majority of the states in the U.S. has a special tax treatment for food. There are several reasons to think that the food exemptions could have an important effect on...

  • GRADING THE SALES TAXES.
    Mikesell, John L. // Proceedings of the Annual Conference on Taxation; 2004, p66 

    The article focuses on several aspects of sales tax in the United States. In the U.S., retail sales tax emerged as an emergency state revenue source during the great depression of the 1930s. Considerable attention has been given recently to simplification of administration to make compliance...

  • LOCAL (OPTION) SALES TAX: A DECENTRALIZING POLICY?
    Xiaoyi Mu; Rogers, Cynthia L. // Proceedings of the Annual Conference on Taxation; 2004, p72 

    The article discusses several aspects related to the implementation of the local option sales tax (LOST) in the U.S.--a levy placed on qualifying retail sales occurring within a substate jurisdiction. Following U.S. Census Bureau definitions, the authors in this article consider LOSTs to include...

  • TAX AND EXPENDITURE LIMITATIONS AND THE MEDIAN VOTER.
    Spry, John A. // Proceedings of the Annual Conference on Taxation; 2004, p88 

    The article discusses various aspects of tax and expenditure limitations (TEL) of state governments in the U.S. Since the approval of California's Proposition 13 in a 1978 referendum, tax revolts have spread various forms of TEL to many states in the U.S. Understanding the impact of various...

  • STATE-LOCAL REVENUE DIVERSIFICATION, STABILITY, AND GROWTH.
    Schunk, Donald L.; Porca, Sanela // Proceedings of the Annual Conference on Taxation; 2004, p99 

    This article investigates the causes of revenue variability across U.S. states by focusing on the effects of economic volatility and revenue source diversification. Preliminary results from the panel vector autoregressions indicate that an upward shock to the degree of state-local revenue...

  • FAMILY COMPOSITION AND MARGINAL TAX RATES: AN IDENTIFICATION STRATEGY FOR ESTIMATING INTERTEMPORAL LABOR SUPPLY SUBSTITUTION.
    Looney, Adam; Singhal, Monica // Proceedings of the Annual Conference on Taxation; 2004, p129 

    The article presents an identification strategy for estimating intertemporal labor supply substitution based on family composition and marginal tax rates in the U.S. An important issue in the empirical estimation of the intertemporal elasticity of labor supply is the lack of appropriate...

  • Competition Among States and Tax Disparities.
    LEVINE, ROBERT A. // Moderate Voice;  

    The article presents the author's comments on non-uniform tax laws in U.S. states and the competition among states in collecting money from citizens. The author believes that politicians want to recruit new businesses to their states because it improves the states' economies and lowers...

  • Are You Overlooking State Taxes?
    Gordon, Robert N.; Rosen, Jan M. // On Wall Street; Dec2001, Vol. 11 Issue 12, p69 

    Discusses state tax issues that could affect investments in the United States. Financing the purchase of Treasury bonds; Purchase of municipal bonds; Selling tax in New Jersey; Organizing as a limited liability company.

  • 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...

  • Do state taxation laws need an overhaul?
    Frobom, Aarne H. // American Nurseryman; 5/15/94, Vol. 179 Issue 10, p17 

    Reports on the issuance of a report by the National Conference of State Legislatures and the National Governors' Association entitled `Financing State Government in the 1990s' about the need to restructure the tax systems in the United States. Need for evaluation of demographic trends affecting...

  • In a Bad State.
    Murphy, Cait // Fortune; 12/9/2002, Vol. 146 Issue 12, p34 

    Reports on the problems state economies are having in 2002. Statement that it is the worst fiscal situation since the second World War; Discussion of the increase in spending that occurred in the late 1990s; Mention of numerous factors that contribute to the condition of the U.S. economy;...

  • The Last Days of Tax-Free E-Commerce.
    Yang, Jia Lynn // Fortune International (Europe); 6/9/2008, Vol. 157 Issue 11, p27 

    The article reports on a law passed in New York State that will put a sales tax on items purchased at the website Amazon.com. Previously, a state could not charge a sales tax on purchases unless the business had a physical address in the state, but New York, experiencing a weak economy, needed a...

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