The Essentials on State Business Taxation

Separate entity reporting, Throw-out rule. Economic nexus rule. Add-backs. Application of transfer pricing. Apportionment. Credits and Incentives. Gain insights on how to operate effectively in New Jersey, featuring Norm Lobins, partner, Deloitte Tax LLP, and our host, Jim Wetzler, director, Deloitte Tax LLP.

Learn about the differences between Voluntary Compliance Initiative (VCI) version I and II, featuring Valerie Dickerson, partner, Deloitte Tax LLP, and our host, Jim Wetzler, director, Deloitte Tax LLP.

Definition of taxable payroll. Treatment of partnerships. Exemptions. Gain insights on how to operate effectively in this episode, featuring Hal Kessler, director, Deloitte Tax LLP, Keith Gray, director, Deloitte Tax LLP and our host, Jim Wetzler, director, Deloitte Tax LLP.

Los Angeles City Business tax is a unique environment for managing your company's taxes. Gain insights on how to operate effectively in this episode, featuring Alex Thacher, senior manager, Deloitte Tax LLP, and our host, Jim Wetzler, director, Deloitte Tax LLP.

Gain insights on how to operate effectively in a financial organization in this episode featuring Karen Boucher, director, Deloitte Tax LLP, and our host, Jim Wetzler, director, Deloitte Tax LLP.

Learn how to operate effectively in the Energy industry, featuring Dan Shirley, partner, Deloitte Tax LLP, and our host, Jim Wetzler, director, Deloitte Tax LLP.

Gain insights on how to operate effectively in South Carolina in this episode featuring Art Tilley, senior manager, Deloitte Tax LLP, and our host, Jim Wetzler, director, Deloitte Tax LLP.

Gain insights on combined reporting in Massachusetts.

Gain insights on how to operate effectively in New York City in this updated episode.

Gain insights on how to operate effectively in Alabama in this episode.

Gain insights on the topic of managing the Sales Tax function.

Gain insights on how to operate effectively in Wisconsin in this episode.

Gain insights on how to operate effectively in Illinois in this episode.

State tax amnesty programs. Voluntary disclosure programs. Certain other ways to manage state business tax liability.

Tax basis. Apportionment formulas. Affect of restatements. Impact on corporate restructuring. Consideration of the topics discussed in this podcast should be part of your company's decision-making processes. Gain insights on corporate franchise taxes in this episode featuring Kristen Cove, partner, Deloitte Tax LLP, and our host, Jim Wetzler, director, Deloitte Tax LLP.

Net operating losses. Cancellation of debt income. Aspects of consolidated return rules. Special rules operating in bankruptcy. More companies need to make consideration of topics discussed in this podcast part of their decision making processes. Gain insights on how to operate effectively in a financially stressed company in this episode featuring Alex Meleney, principal, Deloitte Tax LLP, and our host, Jim Wetzler, director, Deloitte Tax LLP. This episode was recorded on March 9, 2009.

Modifications to federal income. Filing methods. Apportionment rules. Nexus rules. Credits and Incentives. These areas and more make Utah a unique environment for managing your company's taxes. Consideration of the Utah tax rules and the consequences of them should be part of your company's decision-making process. Gain insights on how to operate effectively in Utah in this episode featuring Jason Clegg, senior manager, Deloitte Tax LLP, and our host, Jim Wetzler, director, Deloitte Tax LLP. This episode was recorded on December 9, 2008.

Modifications to federal income. Allocation and apportionment rules. Nexus rules. Credits and Incentives. Treatment of pass-through entities. Appeals process. These areas and more make Oklahoma a unique environment for managing your company's taxes. Consideration of the Oklahoma tax rules and the consequences of them should be part of your company's decision-making process. Gain insights on how to operate effectively in Oklahoma in this episode featuring Gene Heatly, director, Deloitte Tax LLP, and our host, Jim Wetzler, director, Deloitte Tax LLP. This episode was recorded on December 9, 2008.

Apportionment. Combined reporting. Nexus rules. Unincorporated business tax. Commercial rent tax. Real Estate transfer tax. Utility tax. These areas and more make New York City a unique environment for managing your company's taxes. Consideration of the New York City tax rules and the consequences from them should be part of your company's decision-making process. Gain insights on how to operate effectively in New York City in this episode featuring Jay Rosen, director, Deloitte Tax LLP, and our host, Jim Wetzler, director, Deloitte Tax LLP. This episode was recorded on October 16, 2008.

Corporate Income Tax. Apportionment rules. Combined reporting. Modifications. Credits and Incentives. Gross Receipts Tax. Unique rules. Nexus rules. These areas and more make New Mexico a unique environment for managing your company's taxes. Consideration of the New Mexico tax rules and the consequences from them should be part of your company's decision-making process. Gain insights on how to operate effectively in New Mexico in this episode featuring Susan Silver, director, Deloitte Tax LLP, and our host, Jim Wetzler, director, Deloitte Tax LLP. This episode was recorded on October 16, 2008.

Unique rules of apportionment. Consolidated return election. Approach to nexus. Net operating losses. Credits and Incentives. Calculation of franchise tax. Appeals process. Earnings taxes in St. Louis and Kansas City. These areas and more make Missouri a unique environment for managing your company's taxes. Consideration of the Missouri tax rules and the consequences from them should be part of your company's decision-making process. Gain insights on how to operate effectively in Missouri in this episode featuring Greg Rottjakob, partner, Deloitte Tax LLP; and our host, Jim Wetzler, director, Deloitte Tax LLP. This episode was recorded on October 14, 2008.

Net income tax. Modified gross receipts tax. Application of unitary filing. Michigan tax credits. Amendments to the Michigan Business Tax (MBT) Act. Challenges with the comprehensive restructuring of Michigan's Business Tax to replace the Single Business Tax will be discussed, including significant amendments. Detail of these amendments are included in the attached document. What impact will this have on your company? Gain insights on how to operate effectively in Michigan in this episode featuring Tom Cornett, senior manager, Deloitte Tax LLP, and our host Jim Wetzler, director, Deloitte Tax LLP.

Modifications to federal taxable income. Apportionment rules. Nexus rules. Credits and incentives. Features of the appeals process. These areas and more make Wisconsin a unique environment for managing your company's taxes. Consideration of the Wisconsin tax rules and the consequences from them should be part of your company's decision-making process. Gain insights on how to operate effectively in Wisconsin in this episode featuring Ruth Kallio-Mielke, director, Deloitte Tax LLP; and our host, Jim Wetzler, director, Deloitte Tax LLP. This episode was recorded on July 23, 2008.

Corporate Income & Franchise Taxes. Combined reporting rule. Apportionment. Throw out rule. Special regimes involving financial institutions. Unique sale tax provisions. Interesting credits and incentives. Approach to economic nexus. Appeals process.

Unique approach to combined reporting. Interesting subtraction modifications. Apportionment rules. Net operating rules. Credits and Incentives. Sales and Use tax issues. These areas and more make Colorado a unique environment for managing your company's taxes. Consideration of the Colorado tax rules and the consequences from them should be part of your company's decision-making process.

Franchise tax. Net Income tax. Business license tax. Special rules for Delaware holding companies. Treatment of flow-thru entities. Credits and incentives. Bank franchise tax system.

Nebraska rules on calculating corporate income tax. Apportionment issues. Approach to unitary filing. Tax incentives. Appeals process. Sales and use tax issues.

Income and Franchise Tax rules. Rules on entity classifications. Economic nexus. Business vs. Non Business Income. Apportionment. NOL Rules. Credits and Incentives. Audit and appeals process. Issues around sales & amp; use tax.

Nexus rules. Apportionment rules. Approach to net operating losses in flow-thru entities. Intercompany transactions. Limited liability entity tax. These areas and more make Kentucky a unique environment for managing your company's taxes. Consideration of the Kentucky tax rules and the consequences from them should be part of your company's decision-making process.

Unitary regime. Apportionment rules. Throw back rules. Modifications to federal taxable income. Net operating loss rules. The appeals process. Credits and inventives. These areas and more make Oregon a unique environment for managing your company's taxes.

Statements: The Essentials on State Business Taxation. A podcast series providing what you need to know to operate effectively in a particular state.

Modifications to federal taxable income. Apportionment. Nexus. Related party transactions. Treatment of net operating losses. Credits & amp; Incentives. Rules for pass thru entities. Business Professional & amp; Occupational License Tax.

Nexus Rules. Apportionment Rules. Unique Rules on Intercompany Transactions. Net Operating Losses. Credits & amp; Incentives. Special Features for Sales & amp; Use Tax. Appeals Process.

Washington business and occupation tax. Nexus rules under this tax. Sourcing rules. System of different tax rates that apply to different tax payers.

Modifications to federal taxable income. Challenges to related party transactions. Apportionment rules. Nexus rules. Net operating loss rules. New affiliate disclosure rules.

Approach to economic nexus. Apportionment rules. Related party add-back provisions. Rules of business and nonbusiness income. Credits and incentives.

Corporate income tax structure. Approach to economic nexus. Application of UDIPTA. Unitary businesses and combined reporting. Apportionment rules. Transaction Privilege Tax. Appeals process. Arizona Taxpayer Bill of Rights.

Corporate tax systems. Apportionment rules. Rules on combined and consolidated filing. Interest add-back law. Sales and use tax issues.

Apportionment rules. Unitary combined reporting system. Credits. Legislative update.

Statements: The Essentials on State Business Taxation. A podcast series providing what you need to know to operate effectively in a particular state.

Statements: The Essentials on State Business Taxation. A podcast series providing what you need to know to operate effectively in a particular state.

Alternative minimum assessment, unusual NOL rules, add back rules, application of economic nexus concepts and the controversial throw out rules.

Pennsylvania capital stock and franchise tax. Treatment of flow thru entities. Credits and incentives. Other unique features of the Pennsylvania tax environment.

California income tax. Revenue and Taxation Code. Apportionment of income between states. State Board of Equalization, (SBE), and the California administrative structure. Court litigation involving franchise tax.

Texas Margins Tax computation. Cost of goods sold deduction. Compensation deduction. Apportionment factor. Technical corrections bill. These areas and more make Texas a unique environment for managing your company's taxes. Since the introduction of the Texas Margins Tax in 2006, key concerns for taxpayers have been identified. But what should you do about them? Gain insights on how to operate more effectively in Texas.

The Ohio Commercial Activity Tax or CAT. Challenges associated with sourcing of service receipts under the new regime. Special tax for “Dealers in Intangibles (DIT).” Challenges Taxpayers face in the future.

Corporate Net Income Tax Structure. Common Uncertain Tax Positions. The importance of sales and use taxes. Living in or owning property in the state? These areas and more make Florida a unique environment for managing your company's taxes. Consideration of Florida's state tax consequences should be part of your organization's decision-making process. Gain insights on how to operate more effectively in Texas.

What are the unique features of New York's corporate franchise tax? What is essential about New York's investment capital rules? What are the big changes that have occurred in combined reporting rules? Do the new rules bring New York closer to a unitary state? What are the issues of New York net operating loss (NOL) rules? Where does New York stand on economic nexus? Explore these 6 areas, and more to discover The State of Things in New York!