State Tax Handbook (2006)

CCH's State Tax Handbook is the perfect quick-answer tool for tax practitioners and business professionals who work with multiple state tax jurisdictions. This handy and affordable reference provides readers with an overview of the taxation scheme of each state and the District of Columbia, as well as multistate charts on income taxes (personal and corporate), sales and use taxes, property taxes, and tax practice and procedure. The book is set out in five parts, which together paint an overall picture of the states' levies, bases and rates of each tax, principal payment and return dates, and other important information on major state taxes. The State Tax Handbook provides a comprehensive "Taxes by State" section, which helpfully summarizes in one place the taxes imposed by each state, including key information such as tax rates and filing/payment dates. It details the taxing authorities for each jurisdiction, including addresses, phone numbers, websites and taxes governed by each office. Also included is a discussion on collection of out-of-state taxes. The major features of each state's revenue system are outlined in uniform arrangement which makes reference from state to state easy. At-a-glance multistate charts detail important issues to assist state tax compliance and planning. More than 120 charts are provided -- including 40 new charts in the 2006 Edition (see list below) -- covering discrete topics, such as income tax rates, state corporate and personal income tax reporting requirements, filing extensions, state taxation of passthrough entities; allocation and apportionment, AMT on preference items, manufacturing exemptions, sales for resale, consolidated returns, estimated tax requirements, and many more. New multistate charts for the 2006 Edition include: New Corporate Tax Charts - Bad Debt Deduction - Capital Loss Carryover - Construction, Airlines, and Railroads - Depletion Deduction - Depreciation Rules - Estimated Tax Requirements - Federal Conformity Charts - Corporate Income Tax Filing Federal Form Attachment Requirements - Financial Corporations, Airlines and Others - Related Party Expense Addback Requirements New Practice and Procedure Charts - Personal Income Tax Filing Federal Form Attachment Requirements - Credit Card Payment of State Taxes - Electronic Filing - Installment Payments - Interest Rates on Underpayments and Overpayments 2004 - Interest Rates on Underpayments and Overpayments 2003 - Mailing Rules - Taxpayer Representation - Whole Dollar Reporting - State Contacts - Estimated Tax -- S Corporations - Estimated Tax -- Partnerships - Estimated Tax -- LLCs - Estimated Tax -- LLPs - Withholding -- S Corporations - Withholding -- Partnerships - Withholding -- LLCs - Withholding -- LLPs New Property Tax Charts - Administrative Appeals - Assessment Date - Construction Work In Progress - Freeport Exemptions - Intangible Property - Legal Basis for Assessment - Payment Dates - Personal Property Renditions - State Real Property Tax Calendar - Tangible Personal Property - Taxation of Inventories The 2006 Edition reflects all state legislative activities affecting corporate and personal income taxes and sales and use taxes through late October 2005.