state and local tax create-a-chart librarystatic.store.tax.thomsonreuters.com/static/related... ·...

State and Local Tax Create-a-Chart Library

Rely on our comprehensive state and local tax charts for quick answers ona wide variety of topics and tax types. Over 4,000 state tax charts available.

Thomson Reuters Checkpoint® State and Local Tax

Create-A-Chart Library

Save valuable time with immediate access to up-to-date multistate tax comparison charts that are dynamically generated for all 50 states and District of Columbia

• Get quick answers directly from the chart as well as one-click access to primary law and detailed explanations in our State and Local Tax Reporters.

• Track changes using date stamps highlighting any changes in the chart from the beginning of each calendar year.

• Plan for the future and reflect on the past amendments through links to the current law, historical notes and pending legislation.

Corporate Income ......................................................... 4 – 7

Personal Income .............................................................. 7 – 10

Partnerships .............................................................................. 10 – 11

S-Corporations .................................................................... 11

Limited Liability Companies ................. 11 – 12

Limited Liability Partnerships ........... 12 – 13

Franchise Tax .......................................................................... 13

Initial Taxes .................................................................................. 13

Sales and Use Tax ......................................................... 13 – 23

Property Tax ............................................................................... 23

Cigarettes – Miscellaneous ..................... 24

Estate and Gift ..................................................................... 24

Fuel Minerals ........................................................................... 24

Public Utilities ....................................................................... 24

Insurance ........................................................................................... 24

eFiling Tax Charts ......................................................... 25 – 27

2 Create-a-Chart Library

“Create-a-Chart helps me respond to various state and even local issues because it puts it all in one place. I can see where there are similarities and where there are differences. And I can concentrate on where there are differences and focus my attention on those jurisdictions.”

— Tracy KozielTax Supervisor,

Eby-Brown Company


Charts highlighted in ORANGE are newly created or updated to reflect the Tax Cuts and Jobs Act

Corporate IncomeTAX IMPOSEDState Imposes Corporation Income TaxState Imposes Franchise TaxTax Imposed – Insurance Companies

MINIMUM TAXESState Imposes Alternative Minimum TaxState Imposes Fixed Dollar Minimum Tax

ENTITY LEVEL TAXES AND FEES - LLCS AND S CORPORATIONSState Imposes Entity Level Fees – Multimember LLCState Imposes Entity Level Fees – S CorporationState Imposes Entity Level Fees – Single-Member LLCState Imposes Entity Level Income Tax – Multimember LLCState Imposes Entity Level Income Tax – S CorporationState Imposes Entity Level Income Tax – Single-Member LLCState Imposes Entity Level Net Worth or Gross Receipts Tax

Multimember LLCState Imposes Entity Level Net Worth or Gross Receipts Tax –

S CorporationState Imposes Entity Level Net Worth or Gross Receipts Tax –

Single-Member LLC

NEXUS – REQUIREMENTS TO FILE“Factor Presence“ StandardAuthorized to Do BusinessEconomic Presence StandardPhysical Presence Standard

IRC CONFORMITYIRC Conformity DateState Follows IRC Sec. 163(j) (updated for TCJA)State Follows IRC Section 1031State Follows IRC Section 108(i) – Discharge of IndebtednessState Follows IRC Section 269State Follows IRC Section 338 Election RulesState Follows IRC Section 351State Follows IRC Section 368(a)(1)(A)State Follows IRC Section 368(a)(1)(B)State Follows IRC Section 368(a)(1)(C)State Follows IRC Section 368(a)(1)(D)State Follows IRC Section 368(a)(1)(E)State Follows IRC Section 368(a)(1)(F)State Follows IRC Section 368(a)(1)(G)State Follows IRC Section 381State Follows IRC Section 482State Follows IRC Section 78State Follows IRC Section 331 Through 337State Follows IRC Sections 382, 383 and 384Former IRC Section 199 Domestic Production Activities Deduction

(Repealed by TCJA)

ACCOUNTING METHOD AND PERIODChange of Accounting Method – State Follows Federal RulesChange of Accounting Period – State Follows Federal Rules

COMPUTATION OF TAX – GENERALLYIncome From In-State BusinessIncome From In-State PropertyIncome From In-State SourcesStarting Point for Computations of Taxable Income

COMPUTATION OF TAX – OTHER TAXES PAIDDC Unincorporated Business TaxFederal Income TaxesForeign TaxesFranchise TaxesMichigan Business TaxMichigan Single Business TaxNew Hampshire Business Profits TaxOhio Commercial Activity TaxState and Local Income TaxTexas Margin TaxWashington Business & Occupation TaxWest Virginia Business & Occupation Tax

COMPUTATION OF TAX – INTEREST AND DIVIDENDSDividends Subject to Dividend Received DeductionInterest AccruedInterest PaidInterest – Obligations of Taxing StateInterest – Other States’ ObligationsInterest – U.S. ObligationsIRC Section 78 DividendsMutual Fund DividendsState Follows Dividend Received DeductionConformity to GILTI provisions – IRC Section 951A Inclusion and IRC

Section 250 Deduction (Enacted by TCJA)State Follows Post-TCJA IRC Section 965 Deemed Repatriation RulesState Follows Pre-TCJA IRC Section 965 Deduction

COMPUTATION OF TAX – RELATED PARTY INCOME AND EXPENSESRelated Party Intangible ExpensesRelated Party Intangible IncomeRelated Party Interest ExpenseRelated Party Interest Income

COMPUTATION OF TAX – DEPRECIATIONDepletionFederal ACRS Depreciation RulesIRC Section 167 DepreciationIRC Section 197 AmortizationObsolescenceState Allows MACRS Depreciation

Corporate Income

Create-a-Chart Library 5

ALLOCATION AND APPORTIONMENT Apportionment Formula – 2018Apportionment Formula – 2017Apportionment Formula – 2016Apportionment Formula – 2015Apportionment Formula – 2014Apportionment Formula – 2013Apportionment Formula – 2012Alternative Apportionment Formula – Separate Accounting

State Has Adopted UDITPATesting for Determining Business Income

SALES FACTORApportionment – Sales Factor – 2018Apportionment – Sales Factor – 2017Apportionment – Sales Factor – 2016Apportionment – Sales Factor – 2015Apportionment – Sales Factor – 2014Apportionment – Sales Factor – 2013Apportionment – Sales Factor – 2012Sales Factor:

Delivery PlaceLocation of Property at Time of OrderOffice Where NegotiatedReceipt or Acceptance of OrderShipment OriginSourcing of Intangibles – Cost of Performance, Market or Other RuleSourcing of Receipts from Lease, Rental and Licensing of Tangible

Personal PropertySourcing of Receipts from Sale, Lease, Rental and Licensing of

Real PropertyState Follows Finnigan or Joyce RuleThrowback or Throwout Rule

PAYROLL FACTORApportionment – Payroll Factor – 2018Apportionment – Payroll Factor—2017Apportionment – Payroll Factor – 2016Apportionment – Payroll Factor – 2015Apportionment – Payroll Factor – 2014Apportionment – Payroll Factor – 2013Apportionment – Payroll Factor – 2012Payroll Factor:

Board and LodgingBonusesCommissionsCompensation Earned In-StateDirector CompensationExecutive Compensation IncludedIndependent Contractor IncludedOffice LocationOther CompensationSalesmen In-StateTime Spent In-StateTransportation Employees

COMPUTATION OF TAX – BONUS DEPRECIATIONState Follows Bonus Depreciation:

TCJA of 2017PATH Act of 2015TIPA 20142012 ATRATRA of 2010SBJA of 2010ARRA of 20092008 ESA2003 JGTRRA2002 JCWAA

COMPUTATION OF TAX – SECTION 179 EXPENSINGState Follows IRC Section 179:

TCJA of 2017PATH Act of 2015TIPA 20142012 ATRATRA of 2010SBJA of 20102010 HIRE Act2009 ARRA2008 ESA2007 SBWOTA2005 TIPRA2004 AJCA2003 JGTRRA

COMPUTATION OF TAX – SPECIFIC ITEMSBad DebtsBond Premium AmortizationCharitable Contributions LimitDepletion DeductionRetirement Plan ContributionsStart-Up ExpensesState Follows Former IRC Section 199 (Repealed by TCJA)Stock OptionsSubpart F Income

COMPUTATION OF TAX – CAPITAL GAINS AND LOSSESCapital Loss

CarrybackCarryover

Gain or LossCredit Against Other IncomeHolding PeriodPercent RecognizedRecognition

Net Capital GainsNet Capital Losses

COMPUTATION OF TAX – NET OPERATING LOSSESNOL Deductions – Combined groupsNOL Deductions – Consolidated groups NOLs – Pre- or post-apportionment State General NOL Carryback (Updated for TCJA)State General NOL Carryforward (Updated for TCJA)Federal Extended NOL Carryback Period-Pre-TCJA

Corporate Income


PROPERTY FACTORApportionment – Property Factor – 2018Apportionment – Property Factor – 2017Apportionment – Property Factor – 2016Apportionment – Property Factor – 2015Apportionment – Property Factor – 2014Apportionment – Property Factor – 2013Apportionment – Property Factor – 2012Property Factor:

Valuation of Owned PropertyGoods in TransitMobile PropertyOwned Real PropertyOwned Tangible Personal PropertyRented Real PropertyRented Tangible Personal Property

SPECIAL APPORTIONMENT FORMULASSpecial Apportionment Formula:

AirlinesConstruction ContractorsFinancial InstitutionsInsurance CompaniesManufacturersMutual Fund Service ProvidersPipeline and Natural GasProfessional Sports TeamsPublishingRailroadsRegulated Investment CompaniesTelecommunication CompaniesTrucking CompaniesTV and Radio BroadcastingWater Transportation/Shipping Containers

CORPORATE TAX RATES2012 - 2018

BANK AND FINANCIAL INSTITUTIONS’ TAX RATEBanks and Financial Institutions’ Tax Rate – 2016 - 2018

CREDITS AND OTHER INCENTIVESAlternative Fuels Tax CreditCredit Allowed for Corporate HeadquartersCredit Allowed for Enterprise ZonesDisabled Access CreditEducation Assistance and Development CreditEmployee Child Care CreditEnergy Conservation Systems and DevicesGreen CreditHistoric Property CreditInvestment Tax CreditJob Creation Tax CreditMotion Picture Tax CreditPollution Control

CreditDeduction

Renewable Energy Systems and DevicesState Provides Research and Development Credit

COOPERATIVE AGREEMENTSFTA Uniform Exchange of Information AgreementInformation Sharing Agreement on Abusive Tax SheltersReciprocal Enforcement of Taxes

MULTISTATE TAX COMMISSIONJoint Audit Program ParticipationMembershipNational Nexus ProgramRevised P.L. 86-272 GuidelinesState Conforms to MTC Bulletin 95-1

RETURNS AND PAYMENTSFiling Date – C Corporation – Annual ReturnFiling Date – C Corporation – Amended ReturnInactive Corporations – Return Filing RequirementsPayment – Due DatePayment – To Whom Paid

E-FILING AND EFTEFT Required or AllowedSupports E-filing – C Corporation Annual ReturnSupports Online or Web Filing – C Corporation Annual Return

WHERE TO FILEWhere to File – C Corporations – No Tax or Refund DueWhere to File – C Corporations – Refund DueWhere to File – C Corporations – Tax DueWhere to File – C Corporations – Private Delivery Services

FILING EXTENSIONSFiling Extension – Affiliated Taxpayers—Combined Return Affiliated Taxpayers—Consolidated ReturnFiling Extension – Application Filed OnlineFiling Extension – Attach Federal Form to ReturnFiling Extension – C Corporation – Federal Extension FollowedFiling Extension – C Corporation – State Only ExtensionFiling Extension – Further ExtensionsFiling Extension – Initial PeriodFiling Extension – No Tax DueFiling Extension – RefundFiling Extension – Where to File

ESTIMATED TAXESAnnualized Income Installment MethodEstimated Tax Due Dates—C CorporationsEstimated Tax Installments—C CorporationsEstimated Tax Safe Harbor—C CorporationsEstimated Tax Threshold—C CorporationsEstimated Taxes—Where to Mail PaymentPenalties – Underpayment of Estimated Tax – C Corporations

COMBINED/CONSOLIDATED REPORTINGCombined Reporting Required/AllowedConsolidated Reporting Required/AllowedWater’s-Edge Combined ReportingWorldwide Combined Reporting

Corporate Income


WITHHOLDING Individual Form – Wage and Tax StatementsNon-Wage Information Returns:Individual FormMinimum Amount RequiredSummary FormSummary Form Due DateSummary Form – Employer ReturnsSummary Form – Employer Returns’ Due Date

TAXPAYER REMEDIESAdministrative AppealsJudicial AppealsPrepayment or Bond RequiredRevenue Department AppealsVoluntary Disclosure Agreement

Personal IncomeALLOCATION AND APPORTIONMENTAllocation and Apportionment – Professional Athletes

ALTERNATIVE MINIMUM TAXState Imposes Alternative Minimum Tax

ANNUAL RETURNSComposite Returns – Nonresident Agreement Required – LLCComposite Returns – Nonresident Agreement Required – S CorporationComposite Returns – S Corporation ShareholdersFederal Forms Attached to Return – IndividualsFederal Forms Attached to Return – LLCs

CAPITAL GAINS AND LOSSESCapital Loss – Carry OverGain or Loss:

Credit Against Other IncomeHolding PeriodPercent RecognizedRecognition

COMPUTATION OF TAXDeath or Estate TaxesFederal Income TaxesInterest—Obligations of Taxing StateInterest – Other States’ ObligationsInterest – U.S. ObligationsStarting Point for Computation of TaxTax Treatment of Combat PayTaxes Paid to Other States on Partnership Income – Credit

or DeductionTaxes Paid to Other States – Credit or DeductionVictim Compensation and Reparation PaymentsState Personal Income Tax Conformity to Post-TCJA IRC Section 965

Deemed Repatriation Rules

COOPERATIVE AGREEMENTSReciprocal Enforcement of Taxes

INFORMATION RETURNS1099-MISCInformation Return Due Date – Interest, Rents, etc.Information Return Required:

AnnuitiesDividendsInterestNonprofitsPremiumsRents/Royalties

FEDERAL CHANGESAmended Return RequiredAttach RAR or Other ReportFederal Forms Attached to Return – C CorporationsReporting Federal Changes

SHORT PERIOD RETURNSFiling Date Short Period Returns - C CorporationShort Period Return:

Change of Accounting PeriodFederal Return FiledTax Year Less Than 12 Months

INTEREST RATE - CURRENT YEARInterest Rate on Overpayment and Underpayment for 2018

(Updated Quarterly)

INTEREST RATE - PRIOR YEARSInterest Rate on Overpayment and Underpayment for each quarter

From 2012 - 2017

PENALTIESPenalties: Accuracy: Related UnderpaymentCivil and Criminal Penalties Related to

1. Failure to File2. Failure to Pay3. Fraudulent Returns4. Understatement

Penalty for Return Preparers1. Penalty for Disclosing Tax Information2. Failure to Furnish PTIN3. Failure to Sign the Return4. Understatements

Tax Shelters1. Penalty for Failure to Keep Records2. List Reportable Transactions3. Maintain Investor Lists4. Penalty for Promoting Abusive Shelters

RECORDSPeriod For Keeping Records

STATUTES OF LIMITATIONStatute of Limitations:AssessmentsCollectionRefunds

Corporate Income | Personal Income


CREDITSAlternative Fuels Tax CreditCredit for Federal Taxes PaidCredit for Taxes Paid to Another State:

NonresidentsNonresidents – ReciprocityResidents

Disabled Access CreditEducation Assistance and Development CreditEmployee Child Care CreditEnterprise Zone Tax CreditGreen CreditHistoric Property CreditInvestment Tax CreditJob Creation Tax CreditMotion Picture Tax CreditResearch and Development Tax Credit

EDUCATION SAVINGS PLANSEducation Savings Plan:

Contributions DeductiblePrepaid or SavingsState Offers 529 PlanTuition and School Fees Only

E-FILINGE-filing – Driver’s License or Other State ID RequiredE-Filing Federal/State ProgramE-Filing:

Tax PreparersTaxpayer Signature RequirementIndividual Taxpayers

Supports Online or Web Filing – Individual Taxpayers

ESTIMATED TAXESEstimated Tax Due Dates – IndividualsEstimated Tax Required – LLCsEstimated Tax Safe Harbor – IndividualsEstimated Tax Threshold – IndividualsPenalties – Underpayment of Estimated Tax – Individuals

FEDERAL CHANGESReporting Federal Changes

INFORMATION RETURNSInformation Return Due Date – Interest, Rents, etc.Information Return Required:

Annuities, Dividends, Interest, Premiums, Rents/Royalties

INTEREST RATE – CURRENT YEARInterest on Overpayment and Underpayment for 2018

(Updated Quarterly)

INTEREST RATE – PRIOR YEARSQuarterly Interest on Overpayment and Underpayment 2012-2017

IRC PROVISIONS – FEDERAL-STATE COMPARISONAlimonyBad DebtsBond Premium AmortizationCharitable Contributions LimitDepletionFederal ACRS Depreciation RulesFederal Bonus Depreciation—30%Federal Bonus Depreciation—50%Federal Extended NOL Carryback Period – Pre-TCJAFederal MACRS Depreciation RulesHome Office DeductionInterest AccruedInterest in Cooperative Housing CorporationInterest PaidIRC Conformity DateObsolescenceRetirement Plan ContributionsState Follows Bonus Depreciation – PATH Act of 2015State Follows Bonus Depreciation – TCJA of 2017State Follows Bonus Depreciation – 2002 JCWAAState Follows Bonus Depreciation – 2003 JGTRRAState Follows Bonus Depreciation – 2008 ESAState Follows Bonus Depreciation – 2012 ATRAState Follows Bonus Depreciation – ARRA of 2009State Follows Bonus Depreciation – SBJA of 2010State Follows Bonus Depreciation – TIPA 2014State Follows Bonus Depreciation – TRA of 2010State Follows Former IRC Section 199 (Repealed by TCJA)

Thomson Reuters Checkpoint rated 5 stars for 13 years in a row

The CPA Practice Advisor annual review of tax research systems(2004 – 2016)

Personal Income


State Follows IRC Section 1031State Follows IRC Section 179 – PATH Act of 2015State Follows IRC Section 179 – TCJA of 2017State Follows IRC Section 179 – 2003 JGTRRAState Follows IRC Section 179 – 2008 ESAState Follows IRC Section 179 – 2012 ATRAState Follows IRC Section 179 – ARRA of 2009State Follows IRC Section 179 – SBJA of 2010State Follows IRC Section 179 – TIPA 2014State Follows IRC Section 179 – TRA of 2010State Follows IRC Section 220State Follows General NOL Carryback (Updated for TCJA)State Follows General NOL Carryforward (Updated for TCJA)

ITEMIZED DEDUCTIONSInterest ExpenseMedical Expenses Threshold (Updated for TCJA)Miscellaneous Deduction ThresholdState Follows FederalTaxes Paid

LIMITATION PERIODStatute of Limitations:

AssessmentsRefundsCollection

OPTIONAL STANDARD DEDUCTIONOptional Standard Deduction Limit

PAYMENTEFT Allowed or RequiredTax Payment by Credit Card

PENALTIESPenalties – Accuracy-Related UnderpaymentCivil and Criminal Penalties Related to:

Failure to FileFailure to PayFraudulent Returns

Penalties – Reportable Transaction UnderstatementPenalty for Return Preparers:

Penalty for Disclosing Tax InformationFailure to Furnish PINFailure to Sign the ReturnUnderstatements

Tax Shelters:Penalty for Failure to Keep RecordsPenalty for Failure to List Reportable TransactionsPenalty for Failure to Maintain Investor ListsPenalty for Promoting Abusive Shelters

RECORDSPeriod for Keeping Records

RESIDENCYDetermining Residency

RETURN/PAYMENT DUE DATEFiduciary Return – Filing Due DateFiduciary Returns – Filing Extension – AutomaticFiduciary Returns – Filing Extension – Federal Extension FollowedFiduciary Returns – Filing Extension – State Only ExtensionFiling Date Annual Return for:

Individuals and LLCFiling Extension:

Additional ExtensionsApplication Filed OnlineAttach Federal Form to ReturnFederal Extension FollowedFederal Extension – AutomaticMilitary PersonnelNo Tax DueRefundState Only ExtensionTaxpayers AbroadTaxpayers in U.S.

LLCs – Filing Extension:AutomaticFederal Extension FollowedState Only Extension

Personal Income

Personal Income | Partnerships10 Create-a-Chart Library

RETURN FILING THRESHOLDFiduciary Return – Filing ThresholdReturn Filing Threshold:

Head of Household – 65 or OlderHead of Household – Under 65Married Filing Jointly – Both 65 or OlderMarried Filing Jointly – Both Under 65Married Filing Jointly – One 65 or OlderMarried Filing SeparatelySingle – 65 or OlderSingle – Under 65Surviving Spouse – 65 or OlderSurviving Spouse – Under 65

TAXPAYER REMEDIESAdministrative AppealsJudicial AppealsPrepayment or Bond RequiredRevenue Department AppealsVoluntary Disclosure Agreements

TAX IMPOSEDState Imposes Personal Income Tax

TAX RATEPersonal Income Tax Rate – 2003 – 2018

WHERE TO FILE ANNUAL RETURNFiduciariesNonresidentsPrivate Delivery ServicesResidentsS Corporations

No Tax or Refund DueRefund DueTax Due

PartnershipsALLOCATION AND APPORTIONMENTPartnership Income:

Corporate PartnersNonresident Individual PartnersResident Individual Partners

Special Apportionment Formula – Corporations With Partnership Interest

ANNUAL RETURNSAnnual Return Required – PartnershipComposite Return Due DateComposite ReturnsComposite Returns – Nonresident Agreement RequiredComposite Returns – ParticipantsFederal Forms Attached to Return

DEDUCTIONSComposite Returns:

Bonus DepreciationInterest on U.S. ObligationsMunicipal InterestState and Local Income Taxes

Partnership Start-Up Expenses

E-FILINGSupports E-FilingSupports Online or Web Filing

ESTIMATED TAXESEstimated Tax Required

PENALTIESFailure to File

RETURN/PAYMENT DUE DATEFiling Date Annual Return – PartnershipFiling Extension:

AutomaticFederal Extension FollowedState Only Extension

TAX IMPOSEDState Imposes:

Entity Level FeesEntity Level Income TaxEntity Level Net Worth or Gross Receipts Tax

TAX RATEComposite Returns – Tax Rates

WHERE TO FILE ANNUAL RETURNWhere to File

“ Checkpoint has definitely been a helpful tool in training staff and getting them up to speed on research issues.”

— Ashley CoueySenior Manager,

Federal Income Tax, UPS

Partnerships | S Corporations | Limited Liability Companies Create-a-Chart Library 11

WITHHOLDINGWithholding:

BasisDe Minimis ExceptionForms to UseNonresident PartnersPayment Due DatePenaltiesTax Agreement Safe HarborTax Rate

S CorporationsALLOCATION AND APPORTIONMENTS Corporation Income – Nonresident Individual ShareholdersS Corporation Income – Resident Individual Shareholders

ANNUAL RETURNSFederal Forms Attached to Return – S CorporationsState Requires S Corporations To File Annual Return

COMPOSITE RETURNSComposite Returns – S CorporationsComposite Returns – Nonresident Agreement Required – S CorporationComposite Returns – Participants

E-FILINGSupports E-filing – S Corporation ReturnSupports Online or Web Filing – S Corporation Return

ESTIMATED TAXESEstimated Tax Required – S Corporations

IRC PROVISIONS – FEDERAL-STATE COMPARISONState Follows Federal S Corporation ElectionState Follows Federal Treatment of Qualified Subchapter

S SubsidiariesState Follows Federal Treatment of S Corporation Built-In GainState Follows Federal Treatment of S Corporation LIFO RecaptureState Follows Federal Treatment of S Corporation Passive

Investment Income

RETURN/PAYMENT DUE DATEFiling Date Annual Return – S CorporationFiling Extension – S Corporations – AutomaticFiling Extension – S Corporations – Federal Extension FollowedFiling Extension – S Corporations – State Only Extension

TAX IMPOSEDState Imposes Entity Level Fees – S CorporationState Imposes Entity Level Income Tax – S CorporationState Imposes Entity Level Net Worth or Gross Receipts Tax – S Corporation

WHERE TO FILE ANNUAL RETURNWhere to File:

Private Delivery Services S Corporations – No Tax or Refund Due S Corporations – Refund Due S Corporations – Tax Due

WITHHOLDINGWithholding – S Corporations: Basis Composite Return Due Date De Minimis Exception Forms to Use Nonresident Shareholders Payment Due Date Penalties Tax Agreement Safe Harbor Tax Rate

Limited Liability CompaniesALLOCATION AND APPORTIONMENTLLC Income – Corporate MembersLLC Income – Nonresident Individual MembersLLC Income – Resident Individual Members

ANNUAL RETURNSFederal Forms Attached to Return – LLCsState Requires LLCs To File Annual Return

COMPOSITE RETURNSComposite ReturnsComposite Returns – Nonresident Agreement Required – LLCComposite Returns – Participants


E-FILINGSupports E-filing – LLCs Treated as CorporationsSupports E-filing – LLCs Treated as PartnershipsSupports Online or Web Filing – LLCs Treated as CorporationsSupports Online or Web Filing – LLCs Treated as Partnerships

ESTIMATED TAXESEstimated Tax Required – LLCs

IRC PROVISIONS – FEDERAL-STATE COMPARISONLLCs – State Follows Federal Tax TreatmentState Conforms to Federal Check-the-Box Rules

RETURN/PAYMENT DUE DATEFiling Date Annual Return – LLCs Treated as CorporationsFiling Date Annual Return – LLCs Treated as PartnershipsFiling Extension – LLCs – AutomaticFiling Extension – LLCs – Federal Extension FollowedFiling Extension – LLCs – State Only Extension

STATE AUTHORIZES LLCSLLCs – State Authorizes Formation

TAX IMPOSEDState Imposes Entity Level Fees – Multimember LLCState Imposes Entity Level Fees – Single-Member LLCState Imposes Entity Level Income Tax – Multimember LLCState Imposes Entity Level Income Tax – Single-Member LLCState Imposes Entity Level Net Worth or Gross Receipts Tax –

Multimember LLCState Imposes Entity Level Net Worth or Gross Receipts Tax –

Single-Member LLC

Limited Liability Companies | Limited Liability Partnerships

WITHHOLDINGWithholding – LLCs:

Basis Composite Return Due Date De Minimis Exception Forms to Use Nonresident Members Payment Due Date Penalties Tax Agreement Safe Harbor Tax Rate

Limited Liability Partnerships

ANNUAL RETURNSAnnual Return RequiredComposite Returns – Nonresident Agreement RequiredFederal Forms Attached to Return

E-FILINGSupports E-filingSupports Online or Web Filing

ESTIMATED TAXESEstimated Tax Required

RETURN/PAYMENT DUE DATEFiling Date Annual ReturnFiling Extension – AutomaticFiling Extension – Federal Extension FollowedFiling Extension – State Only Extension


Franchise TaxENTITIES TAXABLE OR EXEMPTBanks and Financial Institutions Cooperatives Foreign CorporationsInsurance CompaniesNonprofit Organizations Public Utilities

LIMITATION PERIODRefunds – Statute of Limitations

RECORDSPeriod for Keeping Records

REPORT AND PAYMENTSPayment and Return Due Date

TAX RATEFranchise Tax Rate – 2007 – 2018

Initial TaxesDOING BUSINESS WITHOUT AUTHORITY – PENALTIESAgentsCorporationDirectors and OfficersValidity of Contracts

FEES IMPOSEDAnnual Report FeesEntrance Fees – Foreign CorporationsOrganizational Fees – Domestic Corporations

PAYMENT DUE DATESAnnual Report FeesEntrance FeesOrganizational Fees

Sales and Use TaxTAX IMPOSEDSales Tax ImposedUse Tax Imposed

NATURE AND INCIDENCE OF TAXLegal Incidence of TaxSeller or Consumer Tax

TAX RATEState Sales Tax Rate – 2012 - 2018State Tax Rate – Motor Vehicles – 2012 - 2018State Tax Rate – Telecommunications Services 2012 – 2018Small Sale Exemption

NEXUSEconomic Nexus (Updated for Wayfair) Wayfair GuidanceAffiliate NexusAmazon Law or “Click-through” Nexus

Notice and Reporting Requirements for Remote Sellers (Wayfair-related)Nexus – Catalog DistributionNexus – Delivery by Common CarrierNexus – Delivery in Seller’s VehicleNexus – Internet SalesNexus – Mail Order SalesNexus – Marketplace Facilitators (Wayfair-related)Nexus – Salesperson in StateNexus – Warehouse in StateNexus – Warranty Repair Service

SOURCING RULESSourcing – Interstate SalesSourcing – Intrastate Sales

SPECIAL SALES AND MIXED TRANSACTIONSBarter and ExchangeBulk SalesDrop Shipper Responsibility For Collecting TaxOccasional SalesTrue Object Test

BASIS OF TAXBad DebtsBalance on Repossessed GoodsBasis – Sales Tax Basis – Use TaxCar Manufacturer’s RebateCash DiscountConditional and Credit SalesCoupons – ManufacturersCoupons – RetailersFinance ChargesHandling ChargesInstallation Charges Other TaxesReturned GoodsShipping ChargesTrade-Ins

BUSINESS SERVICESCopying ServicesDelivery ServicesMailing ServicesTransportation ServicesWarehousing Services

CLEANING/MAINTENANCE SERVICESBuilding Maintenance ServicesDry Cleaning ServicesJanitorial Services – Taxable or ExemptLaw Care ServicesLinen ServicesPest Control/Extermination ServicesPool Cleaning ServicesSnow Removal ServicesTrash/Garbage Removal ServicesTree Care/Trimming/Cutting ServicesWater Conditioning/Softening ServicesWindow Cleaning Services

Limited Liability Partnerships | Franchise Tax | Initial Taxes | Sales and Use Tax

Sales and Use Tax14 Create-a-Chart Library

CLOTHING, EQUIPMENT AND RELATED ITEMS AND SERVICESClothing Accessories – Taxable or ExemptClothing and Footwear – Special OrderClothing – AlterationClothing – Taxable or ExemptFur Storage or Repair ServicesProtective Clothing or Equipment – Taxable or ExemptSports or Recreational Equipment – Taxable or Exempt

COMPUTERS, SOFTWARE, AND RELATED PRODUCTS AND SERVICESComputer Hardware – Taxable or ExemptComputer ServicesComputer Software – Custom – Taxable or ExemptComputer Software – Downloaded – Taxable or ExemptComputer Software – Prewritten – Taxable or ExemptDigital Products – Taxable or ExemptInternet Access ServicesSoftware as a Service (SaaS)

CONSTRUCTIONExcavating and Grading ServicesPrime ContractorSales of Machinery to Contractors – Taxable or ExemptSales of Materials to Contractors – Taxable or Exempt

CONTAINERS, WRAPPERS, PACKAGING AND LABELSContainers – Taxable or ExemptLabels – Taxable or ExemptPackaging – Taxable or ExemptPaper Goods or Products – Taxable or ExemptWrappers – Taxable or Exempt

CORPORATE ORGANIZATIONS AND REORGANIZATIONSIRC Section 351 Property TransferProperty Transfer Related to a LiquidationProperty Transfer Related to a Reorganization

FOOD AND BEVERAGES AND RELATED SERVICESAlcoholic Beverages – Taxable or ExemptBakery Items – Taxable or ExemptButchering/Meat Cutting ServicesCandy – Taxable or ExemptCarbonated Beverage – Taxable or Exempt Catering ServiceFood and Groceries – Taxable or ExemptNon-Carbonated Beverages – Taxable or ExemptPrepared Food – Taxable or Exempt

GOVERNMENT AND NONPROFITSDefense/Military Contractor ServicesSales to Federal Government – Taxable or ExemptSales to Nonprofit OrganizationsSales to State Government – Taxable or Exempt

HEALTH SERVICES, SUPPLIES, AND EQUIPMENTDurable Medical Equipment – Taxable or ExemptHome Health Care ServicesMedical ServicesMobility Enhancing Equipment-Taxable or ExemptionPrescription Drugs – Taxable or ExemptVitamins/Supplements – Taxable or Exempt

INFORMATION AND RESEARCH SERVICESData Processing ServicesInformation ServicesMarketing Research ServicesResearch & Development Services

MAINTENANCE AGREEMENTSMaintenance Agreements Generally – Optional Maintenance Agreements Generally – RequiredMaintenance Agreements – Charges for Parts UsedMaintenance Agreements – Computer Hardware – OptionalMaintenance Agreements – Computer Hardware – RequiredMaintenance Agreements – Computer Software – OptionalMaintenance Agreements – Computer Software – Required

MANUFACTURINGFabrication ServicesSales of Machinery to Manufacturers – Taxable or ExemptSales of Materials to Manufacturers – Taxable or Exempt

MISCELLANEOUS ITEMS AND TRANSACTIONSAdmissions – Taxable or ExemptAircraft Sales To Nonresidents – Taxable or ExemptGift and Promotional ItemsJet Fuel – Taxable or ExemptSales of Repossessed PropertyTrade Show Sales – Taxable or ExemptUtility ChargesVending Machine Sales – Taxable or ExemptWithdrawals From Inventory – Taxable or Exempt

MOTOR VEHICLES AND RELATED SERVICESArmored Car ServicesCar Detailing ServicesCar Washing ServicesLimousine ServicesMotor Vehicle Leases – Taxable or ExemptMotor Vehicle Parking ServicesMotor Vehicle Rentals – Additional Surcharge ImposedMotor Vehicle Towing ServicesTire Recapping Services

PERSONAL AND DOMESTIC SERVICESBabysitting or Daycare ServicesBarber/Beauty Shop ServicesDance Instruction ServicesDating ServicesEscort ServicesFishing/Hunting Guide ServicesFlying Instructions ServicesFurniture Moving ServicesKenneling ServicesMarina Rental/Boat Docking ServicesMassage Therapy ServicesPet Grooming ServicesPhotography ServicesSafe Deposit Box ServicesSelf-Storage ServicesTanning Salon ServicesTattoo Parlor ServicesTaxidermist Services

Sales and Use Tax Create-a-Chart Library 15

PROFESSIONAL SERVICESAccounting ServicesAdvertising ServicesBookkeeping ServicesCredit and Collection ServicesCredit Reporting ServicesCredit and Collection ServicesDebt Counseling ServicesEmployment/Help Supply ServicesEngineering ServicesInterior Design ServicesInvestment Counseling ServicesLegal ServicesLobbying ServicesManagement Consulting ServicesPayroll ServicesPrivate Investigation ServicesPublic Relations ServicesSales Agents/Dealers/Brokers ServicesSecurity ServicesStenographic ServicesTitle Search ServicesTravel Agency ServicesVeterinary Services

PUBLISHING AND PRINTINGMagazines and Other PeriodicalsNewspapersPrinting Services

RENTALS AND LEASESLeased Personally – Taxable or ExemptLodging and Room Rentals – Taxable or Exempt

REPAIR AND INSTALLATIONEngraving ServicesGarment Alteration/Repair ServicesHVAC Installation/Repair ServicesRepair Services – Charges for LaborRepair Services – Charges for Materials/SuppliesRepair Services – Labor Charges Separately StatedSale of Materials to RepairersSign Painting/Lettering Services

SCHOOLSSales to Educational Institutions – Taxable or ExemptTextbooks – Sales to Schools Taxable or ExemptTextbooks – Sales to Students Taxable or Exempt

TELECOMMUNCATIONSCable/Satellite TV ServicesCell Phone ServicesPrepaid Phone Cards – Taxable or ExemptPrepaid Telephone Calling ServicesTelecommunications Services – ”900” numberTelecommunications Services – InterstateTelecommunications Services – IntrastateTelephone Answering/Paging Services

CREDITS AND OTHER INCENTIVESCredit for Tax Paid to Other StatesEnergy Conservation Systems and Devices

Heating FuelsPollution Control DevicesRenewable Energy Systems and Devices

SALES TAX HOLIDAYSSales Tax Holidays – 2012Sales Tax Holidays – 2013Sales Tax Holidays – 2014Sales Tax Holidays – 2015Sales Tax Holidays – 2016Sales Tax Holidays – 2017Sales Tax Holidays – 2018

EXEMPTION AND RESALE CERTIFICATESCertificate of Exemption Validity PeriodExemption Certificate RequiredMTC Certificate Accepted As Exemption CertificateResale Certificate Validity PeriodResale Certificates Required/Allowed

RETURNS AND PAYMENTSDirect Pay Permits AllowedE-Filing – Sales and Use Tax ReturnsEFT Required or AllowedPayment Due DatePrompt Payment Discount GivenReturn Requirement – No Tax LiabilityReturn Requirements – Due DatesReturns and Payments – To Whom Made

PENALTIESPenalties – Civil – Failure to FilePenalties – Civil – Failure to PayPenalties – Civil – False or Fraudulent ReturnsPenalties – Criminal – Failure to FilePenalties – Criminal – Failure to PayPenalties – Criminal – False or Fraudulent ReturnsPenalties – Failure to Pay by EFT

INTEREST RATESQuarterly Interest Rates on Overpayment (2012 - 2018)Quarterly Interest Rates on Underpayment (2012 - 2018)

STATUTES OF LIMITATIONS PERIODStatute of Limitations – AssessmentsStatute of Limitations – Refunds

VENDOR LICENSES OR REGISTRATIONLicenses or Permit Required

STATEMENT OF TAXSeparate Statement of Tax Required

RECORDSPeriod For Keeping Records

TAXPAYER REMEDIESAdministrative AppealsJudicial AppealsPrepayment or Bond RequiredRevenue Department Appeals

COOPERATIVE AGREEMENTSReciprocal Enforcement of Taxes


MULTISTATE TAX COMMISSIONMTC Joint Audit Program Participation

SSTASSTA MembershipSSTA Certificate of Compliance – Section 301 - State Level AdministrationAdministration of State and Local Sales and Use TaxesAudit of State and Local TaxesProhibition on Audits Conducted by Local JurisdictionsRegister, File Return, Remit Funds to State-Level AuthorityState Collection and Distribution of Local TaxesSSTA Certificate of Compliance – Section 302 - State and Local Tax BaseLocal Jurisdiction Tax Base Identical to State Tax BaseTax Base – Electricity, Piped Natural or Artificial Gas or

Other Fuels Delivered by SellerTax Base – Fuels Used to Power Motor Vehicles, Aircraft,

Locomotives or WatercraftTax Base – Motor Vehicles, Aircraft, Watercraft, Modular,

Manufactured or Mobile HomesSSTA Certificate of Compliance – Section 303 - Seller RegistrationInformation From the Central Registration SystemSeller Not Required to Register – Registration Fee ExemptionSeller Registration Through AgentSeller Registration Without a SignatureSSTA Certificate of Compliance – Section 304 - Notice for State Tax ChangesAdvance notice of rate changeEffective date of rate changeLegislative changes in tax base and changes to regulationsLimitation of seller’s liability – No notice of effective date of rate changeSSTA Certificate of Compliance – Section 305 - Local Rate and Boundary ChangesLimitation on effective date of local rate changesLimitation on effective date of local rate changes from catalog salesLimitation on local boundary changesLocal jurisdictions levying sales or use taxMore than 1 tax rate in a zip codeState maintains database assigning each 5-digit and 9-digit zip codeState maintains database identifying jurisdictional

rate information using FIPS codesState maintains database with boundary changesState-provided records for assigning taxing jurisdictions and ratesState-provided records for assigning taxing jurisdictions

and rates – Database formatState-provided records for assigning taxing jurisdictions and

rates – Federal Mobile Telecommunications Sourcing ActVendor-provided address-based database – Database formatVendor-provided records for assigning taxing jurisdictions and

rates – Federal Mobile Telecommunications Sourcing ActSSTA Certificate of Compliance – Section 306 - Relief From Certain LiabilityCollecting incorrect tax due to reliance on state provided dataSSTA Certificate of Compliance – Section 307 -

Database Requirements and ExceptionsState provided Seciton 305 database – FormatVendor provided Section 305 database – Sections 305, 306, and

307 requirements

SSTA Certificate of Compliance – Section 308 - State and Local Tax RatesAdditional Tax Rate on Food and Food Ingredients and DrugsLocal Jurisdictions’ Sales or Use Tax Rate IdenticalMore Than 1 Local Jurisdiction Sales or Use Tax RateMore Than 1 State Sales and Use Tax RateSSTA Certificate of Compliance – Section 310 - General Sourcing RulesAddress of Purchaser:

In Seller’s Business RecordsObtained During Consummation of Sale

Definition of Transportation EquipmentLeases and Rentals:

Motor Vehicles, Trailers, Semi-Trailers or Aircraft – No Recurring Periodic Payments

Motor Vehicles, Trailers, Semi-Trailers or Aircraft – Recurring Periodic Payments

No Recurring Periodic PaymentsRecurring Periodic PaymentsTransportation Equipment

Location From Which Product Shipped/Was First Available for Transmission/From Which Service Was ProvidedLocation of ReceiptLocation of SellerSSTA Certificate of Compliance – Section 310.1 - Election for Origin-Based SourcingCompliance With Provisions of 310.1 B and CSourced Where Order is ReceivedSSTA Certificate of Compliance – Section 311 - General Sourcing DefinitionsDefinition of “Receive” and “Receipt”SSTA Certificate of Compliance – Section 313 – Direct Mail SourcingCollect Tax Based on Jurisdictional Information Submitted by BuyerDirect Mail:

No Direct Pay Permit, Exemption Certificate Claiming Direct Mail or Jurisdictional Information

Relief From Liability – Receipt of Direct Mail Form, Exemption Certificate Claiming Direct Mail or Other Statement

Other Direct Mail:No Direct Pay Permit or Exemption Certificate Claiming Direct MailRelief From Liability – Receipt of Direct Pay Permit, Exemption

Certificate Claiming Direct Mail or Other StatementSSTA Certificate of Compliance – Section 313.1 Origin-Based Direct Mail SourcingState Adopts Origin-Based Direct Mail SourcingSSTA Certificate of Compliance – Section 314 - Telecom Sourcing RuleAncillary ServiceInternet Access ServiceMobile Telecommunication Service Other Than Air-to-Ground Radiotelephone Service and Prepaid Calling ServicePost-Paid Calling ServicePrepaid Wireless Calling ServicePrivate Communication Service:

Multi-jurisdiction termination pointsSource 50% in each level of jurisdictionSourcing based on apportioned percentageTermination points in single jurisdiction

Telecommunication services sold on call-by-call basisTelecommunication services sold on other than call-by-call basis

Sales and Use Tax


SSTA Certificate of Compliance – Section 315 Telecom Sourcing DefinitionsAir-to-Ground Radiotelephone ServiceAncillary ServicesCall-by-Call BasisCommunications ChannelCustomerCustomer Channel Termination PointEnd UserHome Service ProviderMobile Telecommunications ServicePlace of Primary UsePost-Paid Calling ServicePrepaid Calling ServicePrepaid Wireless Calling ServicePrivate Communication ServiceService AddressSSTA Certificate of Compliance – Section 316 - Enactment of ExemptionsEntity and Use-Based Exemptions – Exemption Consistent With Part II

of the Library of Definitions and Section 327Product-Based Exemptions – Exemption Consistent With Part II of the

Library of Definitions and Section 327Product-Based Exemptions – Exemption for Specific Items Included

Within Product DefinitionUse-Based Exemptions – Exemption for an Item Not a Product-Based

Exemption for a Product That Includes Such ItemSSTA Certificate of Compliance – Section 317 - Administration of ExemptionsClaiming Exemption ElectronicallyDirect Pay Permit, Exemption Certificate, etc.Drop Shipments – Resale ExemptionPurchaser’s Signature Not RequiredRelief from Liability:

Blanket Exemption CertificateExemption Certificate or Relevant Information Obtained Within 90

Days After SaleImproper Claim of Exemption by PurchaserProof of Exemption Obtained Within 120 Days Following Request

for SubstantiationRequest for Substantiation:

Seller Given 120 Days to Obtain Proof of ExemptionSeller Maintains Exempt Transaction RecordsSeller Obtains Identifying Information/Reason for

Claiming ExemptionSeller Obtains Same Information for Proof Regardless of MediumSellers Required to Update Exemption Certificate Information

or Reapply to Claim Certain ExemptionState Issued Identification Numbers for Exempt PurchasersStreamlined Exemption Certificate Posted on State WebsiteSSTA Certificate of Compliance – Section 318 - Uniform Tax ReturnsDue Date Falls on a Saturday or Sunday or Legal HolidayExemption Information on Part 2 of Simplified Electronic ReturnFailure to Timely File Return – NoticeModel 1, Model 2 and / or Model 3 Sellers’ Tax ReturnsModel 4 Seller Allowed to File Simplified Electronic ReturnOne Tax Return For State and All Local JurisdictionsReturn Due DateSellers Anticipating No SalesState Acceptance of Simplified Electronic Return

SSTA Certificate of Compliance – Section 319 - Uniform Rules for Remittance of FundsAlternative Method for “Same Day” Payment If Electronic Fund

Transfer FailsDue Date Falls on a Day The Federal Reserve Bank is ClosedDue Date Falls on a Saturday or Sunday or Legal HolidayFormat of Data Accompanying RemittanceMore Than One Remittance for Each ReturnPayment by ACH Credit and ACH DebitSeller Collects More Than $30,000 In-State During Preceding YearSSTA Certificate of Compliance – Section 320 - Uniform Rules for Recovery of Bad DebtsAllocation of a Bad Debt Among StatesBad Debt:

Exceeds Taxable SalesSubsequently Collected – Application of PaymentSubsequently Collected – Reporting Payment

CSP Claim for Bad Debt AllowanceDeduction for Bad DebtsDefinition of Bad DebtPeriod for taking deduction – Seller not required to file federal

income tax returnPeriod for taking deduction – Seller required to file federal income

tax returnSSTA Certificate of Compliance – Section 321 - Confidentiality and Privacy Protections Under Model 1Enforcement of Privacy PolicyPersonally Identifiable Information:

No Longer Required for Section 321 PurposesPractices Relating to Collection, Use and RetentionReasonable Access: Correcting InaccuraciesRequest for Access by Non-Member States

SSTA Certificate of Compliance – Section 322 - Sales Tax HolidaysExemption Certificate or Other Certification RequiredExemption for Items Defined in Part II or Part III (B) of the

Library of Definitions

“ We can make charts in Checkpoint that we can keep and save and easily reference — and those are really helpful and save us time.”

— Jeanette ScottTax Accountant,

Ingram Industries

Sales and Use Tax


Notice of Tax HolidayPrice Threshold:

Exempt Items Priced Below ThresholdExempt Only a Portion of Price

Procedural Requirements:Bundled SalesCoupons and DiscountsDelivery ChargesDifferent Time ZonesExchangesLayaway SalesOrder Date and Back OrdersRain ChecksReturnsSplitting of Items Normally Sold Together

Product Based Exemption Limited to Personal or Non-Business UseSales Tax HolidaysState Apply Entity or Use Based ExemptionSSTA Certificate of Compliance – Section 323 - Caps and ThresholdsCap on Application of Rate – No Additional Burden on RetailerCap on Application of Rates or Exemptions – Value of Transaction or Item – Local JurisdictionsCap on Application of Rates or Exemptions – Value of Transaction or Item – StateCap on Value of Essential ClothingSSTA Certificate of Compliance – Section 324 – Rounding Rule Collecting Tax on Bracket SystemCollecting tax on bracket systemComputation Carried to the 3rd Decimal PlaceComputing Tax on an Item or Invoice BasisMethod of Rounding to Next CentSSTA Certificate of Compliance – Section 325 - Customer Refund ProceduresAccrual of Cause of Action Against SellerPresumption of Reasonable Business PracticeSSTA Certificate of Compliance – Section 326 - Direct Pay PermitsDirect Pay Permit AllowedSSTA Certificate of Compliance – Section 327 - Library of DefinitionsState Definition Substantially the Same as Library DefinitionsState Definitions Not Contrary to Library DefinitionsState Taxes or Exempts Products and Services Included in Each Part II or Part III (B) DefinitionSSTA Certificate of Compliance – Section 328 - Taxability MatrixLibrary of Definitions in downloadable formatNotice of Changes in Taxability MatrixRelief From Liability – Erroneous Data in the MatrixSales Tax Holiday Noted in MatrixSpecified Digital Products Noted in MatrixTax administration practices in downloadable formatSSTA Certificate of Compliance – Section 329 - Effective Date for Rate ChangesRate Changes for Services

Rate DecreaseRate Increase

SSTA Certificate of Compliance – Section 330 - Bundled TransactionsComputer Software Maintenance ContractsDefinition of “Bundled Transaction”

Transactions Including Telecommunication, Ancillary, Internet Access, etc.:Products With Different Tax RatesTaxable and Nontaxable Items

SSTA Certificate of Compliance – Section 331 - Relief From Certain Liability for PurchasersDirect Pay Permit Holder Relied on Erroneous Data Provided by StateErroneous Data on State Taxability MatrixNonpayment of Correct Tax in Circumstances Described in

Section 331 APurchaser using databases pursuant to Section 305 (F), (G), and (H)Purchaser’s seller or CSP relied on erroneous data provided by stateSSTA Certificate of Compliance – Section 332 - Specified Digital ProductsDigital Products Included in Definition of Ancillary Services, Software, Telecommunications Services or TPPSale of a Digital CodeTax on Digital Products:

Application to End UserNot Conditioned on Continued PaymentSale With Right of Permanent Use

Transferred to Other Than End User or With Right of Less Than Permanent Use or Conditioned on Continued Payment

SSTA Certificate of Compliance – Section 333 - Use of Specified Digital ProductsProduct Transferred Electronically Included in Definition of

Tangible Personal PropertySSTA Certificate of Compliance – Section 334 - Prohibited Replacement TaxesState Has Prohibited Replacement TaxesSSTA Certificate of Compliance – Section 335 - Tax Administration PracticesTax Administration Practices section of taxability matrix completedSSTA Certificate of Compliance – Section 401 - Seller ParticipationCentral Registration System and Collection of Taxes – Nexus DeterminationParticipation in Governing Board’s Online Registration SystemSSTA Certificate of Compliance – Section 402 - Amnesty for RegistrationAmnesty for Seller Not Registered In-State Preceding State’s

Participation in AgreementAmnesty for Sellers Registered Prior to State Joining AgreementApplicability to Taxes Already Paid or CollectedApplicability to Taxes Due From a Seller in Its Capacity as BuyerEffective Period of AmnestySeller Who Has Received Notice of AuditWaiver of Tax, Penalty and Interest for Period Seller Was

Not RegisteredSSTA Certificate of Compliance – Section 403 - Method of RemittanceModel 1 Sellers Select CSP as Agent to Perform All FunctionsModel 2 Sellers Select CAS Which Calculates Amount of Tax DueModel 3 Sellers Use Own System That Has Been Certified as a CASSeller Selects One of the Technology ModelsSSTA Certificate of Compliance – Section 404 - Registration by an AgentAgent Appointments SubmittedSeller May be Registered by an AgentSSTA Certificate of Compliance – Section 501 - Provider and System CertificationProvider and System Certification

Sales and Use Tax


SSTA Certificate of Compliance – Section 502 - State Review and Approval of Certified Automated System Software and Certain Liability ReliefCorrection of Erroneous Classification of ItemsRelief from Liability:

CSPsReliance on Certification

Review of Software Submitted for CertificationSSTA Certificate of Compliance – Section 601 - Monetary Allowance Under Model 1Monetary Allowance to CSPSSTA Certificate of Compliance – Section 602 - Monetary Allowance for Model 2 SellersMonetary Allowance to Model 2 SellersSSTA Certificate of Compliance – Appendix C, Part I – Administrative DefinitionsBundled TransactionDelivery ChargesDirect MailLease or RentalPurchase PriceRetail Sale or Sale at RetailSales PriceTangible Personal PropertyTelecommunications Nonrecurring ChargesSSTA Certificate of Compliance – Appendix C, Part II – Product DefinitionsClothing:

ClothingAccessories or EquipmentEssentialFurProtective EquipmentSport or Recreational Equipment

Computer Related:ComputerComputer Software

Computer Software Maintenance ContractComputer Software Maintenance Contract – MandatoryComputer Software Maintenance Contract – OptionalDelivered ElectronicallyElectronicLoad and LeavePrewritten Computer Software

Digital Products:Digital Audio WorksDigital Audio-Visual WorksDigital BooksSpecified Digital Products

Food and Food Products:Alcoholic BeveragesBottled WaterCandyDietary Supplement

Food and Food Products:Alcoholic BeveragesBottled WaterCandyDietary SupplementFood and Food IngredientsFood Sold Through Vending MachinesPrepared FoodSoft DrinksTobacco

Health Care:DrugDurable Medical EquipmentGrooming and Hygiene ProductsMobility Enhancing EquipmentOver-the-Counter DrugPrescriptionProsthetic Device

Conduct quick and easy research with charts, explanations and links to references — all fully integrated within Checkpoint.

Sales and Use Tax


Telecommunications:800 Service900 ServiceAncillary ServicesCoin-Operated Telephone ServiceConference Bridging ServiceDetailed Telecommunications Billing ServiceDirectory AssistanceFixed Wireless ServiceInternationalInterstateIntrastateMobile Wireless ServicePaging ServicePay Telephone ServicePrepaid Calling ServicePrepaid Wireless Calling ServicePrivate Communications ServiceResidential Telecommunications ServiceTelecommunications ServiceValue-Added Non-Voice Data ServiceVertical ServiceVoice Mail ServiceSSTA Certificate of Compliance – Appendix C, Part III – Sales Tax Holiday DefinitionsDisaster Preparedness:

Fastening SupplyFood-Related SupplyGeneral SupplySafety SupplyPreparedness Supply

Eligible PropertyEnergy Star Qualified ProductLayaway SaleRain CheckSchool:

Art SupplyComputer SupplyInstructional Material SupplySchool Supply

WaterSense ProductsSSTA TAXABILITY MATRIX - ADMINISTRATIVE DEFINITIONSDelivery Charges – Direct Mail, Crating, Packing, Preparation

for Mailing or Delivery and Similar ChargesDelivery Charges – Direct Mail – PostageDelivery Charges – Direct Mail – Transportation, Shipping and

Similar ChargesDelivery Charges – Other Than Direct Mail – Handling, Crating,

Packing, Preparation for Mailing or Delivery and Similar ChargesDelivery Charges – Other Than Direct Mail – Transportation,

Shipping Postage and Similar ChargesSales Price – Charges for Service to Complete Sale Other

Than Delivery and InstallationSales Price – Installation ChargesSales Price – Telecommunication Nonrecurring ChargesSales Price – Value of Trade-InTaxes – Federal Excise TaxesTaxes – State and Local Taxes That Retail Seller May,

But Not Required to, CollectTaxes – Tribal Taxes That Retail Seller May, But Not Required to, Collect

SSTA TAXABILITY MATRIX - SALES TAX HOLIDAYSSales Tax HolidaySales Tax Holiday:

All Disaster Preparedness SupplyAll Energy Star Qualified ProductsAll WaterSense ProductsClothingClothing Accessories and EquipmentComputersDisaster Preparedness Fastening SupplyDisaster Preparedness Food-Related SupplyDisaster Preparedness General SupplyDisaster Preparedness Safety SupplyPrewritten Computer SoftwareSchool Art SupplySchool Computer SupplySchool Instructional MaterialSchool Supply

Sales Tax Holiday-Specific Energy Star Products/Classifications:Ceiling FansCentral and Room Air ConditionersClothes WashersDehumidifiersFreezers and RefrigeratorsProgrammable Thermostats

SSTA TAXABILITY MATRIX - PRODUCT DEFINITIONS - CLOTHING AND RELATED PRODUCTSAccessories or EquipmentClothingEssential Clothing Priced Below a Specified ThresholdFur ClothingProtective EquipmentSport or Recreational EquipmentSSTA TAXABILITY MATRIX - PRODUCT DEFINITIONS - COMPUTER RELATED PRODUCTSComputer Related Products:

ComputersCustom SoftwareCustom Software Delivered ElectronicallyCustom Software Delivered Via Load and LeavePrewritten SoftwarePrewritten Software Delivered ElectronicallyPrewritten Software Delivered Via Load and Leave

Mandatory Maintenance Contracts:ComputersCustom SoftwareCustom Software Delivered ElectronicallyCustom Software Delivered Via Load and LeavePrewritten SoftwarePrewritten Software Delivered ElectronicallyPrewritten Software Delivered Via Load and Leave

Optional maintenance contracts sold for one non-itemized price – Provide support services

Optional maintenance contracts sold for one non-itemized price – Provide updates or upgrades and support services

Optional maintenance contracts sold for one non-itemized price – Provide updates or upgrades delivered electronically and support services

Optional maintenance contracts sold for one non-itemized price – Provide updates or upgrades delivered via load and leave and support services

Sales and Use Tax


Optional Maintenance Contracts - Custom Software:Support ServicesUpdates or UpgradesUpdates or Upgrades and Support ServicesUpdates or Upgrades Delivered ElectronicallyUpdates or upgrades delivered electronically and support servicesUpdates or upgrades delivered via load and leaveUpdates or upgrades delivered via load and leave and support services

Optional Maintenance Contracts - Prewritten Software:Updates or UpgradesUpdates or Upgrades Delivered ElectronicallyUpdates or Upgrades Delivered via Load and Leave

SSTA TAXABILITY MATRIX - PRODUCT DEFINITIONS - DIGITAL PRODUCTSDigital products transferred electronically – Other than digital

audio visual works, audio works, or booksDigital products transferred electronically – Subscription v.

non-subscriptionDigital Audio-Visual Works:

Sold to an End User With Rights for Permanent UseSold to Users Other Than the End UserSold With Rights of Use Conditioned on Continued PaymentSold With Rights of Use Less Than Permanent Use

Digital Audio Works:Sold to An End User With Rights For Permanent UseSold to Users Other Than the End UserSold With Rights of Use Conditioned on Continued PaymentSold With Rights of Use Less Than Permanent Use

Digital Books:Sold to An End User With Rights For Permanent UseSold to Users Other Than the End UserSold With Rights of Use Conditioned on Continued PaymentSold With Rights of Use Less Than Permanent Use

Digital Products – Product Based ExemptionsSSTA TAXABILITY MATRIX - FOOD AND FOOD PRODUCTSFood and Food IngredientsFood and Food Products

Bottled WaterCandyDietary SupplementsSoft DrinksFood Sold Through Vending Machines

Prepared Food:Bakery items sold without eating utensils provided by the sellerMeat or seafood products sold without eating utensils in an

unheated state by weight or volume as a single itemSold without eating utensils in unheated state by weight or volume

as a single itemSold without eating utensils provided by a seller engaged in

food manufacturingSold without eating utensils provided by the seller that ordinarily

requires cooking (as opposed to just reheating) by the consumer prior to consumption

SSTA TAXABILITY MATRIX - PRODUCT DEFINITIONS - HEALTH CARE PRODUCTSContact Lenses with a Prescription:

Paid for by MedicaidPaid for by MedicareReimbursed by MedicaidReimbursed by Medicare

Contact Lenses Without a PrescriptionCorrective Eyeglasses With a Prescription:


Corrective Eyeglasses Without a PrescriptionDental Prosthesis With a Prescription:


Dental Prosthesis Without a PrescriptionDrugs for Animal Use:

Free SamplesFree Samples – Prescription DrugsGrooming and Hygiene Products for Animal UseInsulin for Animal Use With a PrescriptionInsulin for Animal Use Without a PrescriptionMedical Oxygen for Animal Use With a PrescriptionMedical Oxygen for Animal Use Without a PrescriptionDrugs for Animal Use – No PrescriptionOver the Counter With PrescriptionOver the Counter Without PrescriptionSale of Prescription Drugs to Hospitals and Other Animal

Medical FacilitiesSale to Veterinary Hospitals and Other Animal Medical Facilities

With PrescriptionDrugs for Human Use:

Free SamplesFree Samples of Prescription DrugsGrooming and Hygiene Products for Human Use

With PrescriptionWithout Prescription

Insulin for Human Use With a PrescriptionInsulin for Human Use Without a PrescriptionMedical Oxygen for Human Use With a PrescriptionMedical Oxygen for Human Use Without a PrescriptionOver the Counter With PrescriptionOver the Counter Without PrescriptionSale of Prescription Drugs to HospitalsSale of Prescription Drugs to Other Medical FacilitiesSale to HospitalsSale to Other Medical Facilities

With PrescriptionWithout Prescription

Sales and Use Tax


Durable Medical Equipment for Home Use:With a PrescriptionWith a Prescription Paid for by MedicaidWith a Prescription Paid for by MedicareWith a Prescription Reimbursed by MedicaidWith a Prescription Reimbursed by MedicareWithout a PrescriptionDurable Medical Equipment – Repair and Replacement Parts for

Equipment for Single Patient UseEnteral Feeding Systems for Home Use:

Without a PrescriptionWith a PrescriptionWith a Prescription Paid for by MedicaidWith a Prescription Paid for by MedicareWith a Prescription Reimbursed by MedicaidWith a Prescription Reimbursed by MedicareEnteral Feeding Systems Not for Home Use:

With a PrescriptionWith a Prescription Paid for by MedicaidWith a Prescription Paid for by MedicareWith a Prescription Reimbursed by MedicaidWith a Prescription Reimbursed by MedicareWithout a Prescription

Hearing Aids With a Prescription:Paid for by MedicaidPaid for by MedicareReimbursed by MedicaidReimbursed by Medicare

Hearing Aids Without a PrescriptionKidney Dialysis Equipment for Home Use:


Kidney Dialysis Equipment Not for Home Use:With a PrescriptionWith a Prescription Paid for by MedicaidWith a Prescription Paid for by MedicareWith a Prescription Reimbursed by MedicaidWith a Prescription Reimbursed by MedicareWithout a Prescription

Mobility Enhancing Equipment With a Prescription:Paid for by MedicaidPaid for by MedicareReimbursed by MedicaidReimbursed by Medicare

Mobility Enhancing Equipment Without a PrescriptionOxygen Delivery Equipment for Home Use:


Oxygen Delivery Equipment Not For Home Use:With a Prescription:

Paid for by MedicaidPaid for by MedicareReimbursed by MedicaidReimbursed by MedicareWithout a Prescription

Prosthetic Devices With a Prescription:Paid for by MedicaidPaid for by MedicareReimbursed by MedicaidReimbursed by Medicare

Prosthetic Devices Without a PrescriptionSSTA TAXABILITY MATRIX - PRODUCT DEFINITIONS - TELECOMMUNICATIONS AND RELATED PRODUCTSTelecommunications and Related Products – Ancillary Services:

Conference Bridging ServiceDetailed Telecommunications Billing ServiceDirectory AssistanceVertical ServiceVoice Mail Service

Telecommunications:Coin-Operated Telephone ServiceInternational:

800 Service900 ServiceFixed Wireless ServiceMobile Wireless ServicePrepaid Calling ServicePrepaid Wireless Calling ServicePrivate Communications ServiceResidential Telecommunications ServiceTelecommunications ServiceValue-Added Non-Voice Data Service

Interstate:800 Service900 ServiceFixed Wireless ServiceMobile Wireless ServicePrepaid Calling ServicePrepaid Wireless Calling ServicePrivate Communications ServiceResidential Telecommunications ServiceTelecommunications ServiceValue-Added Non-Voice Data Service

Intrastate:800 Service900 ServiceFixed Wireless ServiceMobile Wireless ServicePrepaid Calling ServicePrepaid Wireless Calling ServicePrivate Communications ServiceResidential Telecommunications ServiceTelecommunications ServiceValue-Added Non-Voice Data Service

Local Service as Defined by StatePaging ServicePay Telephone Service

Sales and Use Tax

CREATE-A-CHART LIBRARY 23

SSTA TAXABILITY MATRIX - TAX ADMINISTRATION PRACTICES ON VOUCHERSDiscount Not Included in Sales PriceDiscount Reimbursed by Third PartySeller’s Cost and Expenses Included in Sales PriceSSTA TAXABILITY MATRIX - TAX ADMINISTRATION PRACTICES ON CREDITSTax Administration Practices on Credits:

Audit SamplingCharacterization of the SaleCredit Against Sales TaxCredit Against Use TaxDirect MailLeases/Rentals – Accelerated PaymentsLeases/Rental – Deferred CollectionLessor AcquisitionLocal Taxes – Credit Allowed for Both State and Local Taxes Paid to

Other StateLocal Taxes – No Credit for Local Sales or Use Taxes Paid to Other

State Against State TaxReciprocity – Credit Allowed Only If Other State Provides

Reciprocal CreditReciprocity – Credit Allowed Whether or Not Other State Provides

Reciprocal CreditSales Price Components – Full Credit AllowedSales Price Components – Partial Credit AllowedSimilar Taxes – Credit Against “Similar Taxes” Imposed by the StateSimilar Taxes – Credit for “Similar Taxes” Paid to

Another JurisdictionSourcing When Receipt Location is KnownSourcing When Receipt Location is UnknownTransactions Involving Taxable and Exempt Products –

Full Credit AllowedTransactions Involving Taxable and Exempt Products –

Partial Credit AllowedSSTA TAXABILITY MATRIX - TAX ADMINISTRATION PRACTICES ON LIABILITY RELIEFLiability relief 3.1- Erroneous information on tax administration

practices section Liability relief 3.2- Changes to the tax administration practices sectionLiability relief 3.3- Changes to the library of definitions sectionSSTA TAXABILITY MATRIX - TAX ADMINISTRATION PRACTICES ON ACCEPTANCE OF LIMITED POWER-OF-ATTORNEY/AGENT AUTHORIZATION (LIMITED POA/AA) FORMLimited POA/AA 4.1—Acceptance of Limited Power-of-Attorney/Agent

Authorization (Limited POA/AA) Form – Form F0023Limited POA/AA 4.2—Acceptance of Limited Power-of-Attorney/Agent

Authorization (Limited POA/AA) Form – Form F0023

Property TaxABANDONED PROPERTYAggregate Reporting ThresholdBank AccountsBank ChecksBusiness to Business ExemptionDemutualization PaymentsDividends/Stock PaymentsDue Diligence RequirementsElectronic ReportingFailure to Deliver/Pay Penalties

Failure to Report PenaltiesFiling DatesFunds Held By FiduciaryGift CertificatesInsurance ProceedsMoney OrdersNegative ReportsPension/IRARecord Keeping GenerallyRecord Keeping – Special RequirementsSafe Deposit BoxesTraveler’s ChecksUtility DepositsWages

ASSESSMENTSAssessment Date

IntangiblesInventoryPersonal PropertyReal Property

Assessment Ratio – Inventory

CREDITS, EXEMPTIONS AND OTHER INCENTIVESEnergy Conservation Systems and DevicesPollution Control DevicesRenewable Energy Systems and Devices

FREEPORT STORAGE EXEMPTIONFreeport Storage ExemptionsExemption for Original Package OnlyGoods Shipped From Out-of-StateTypes of Storage UsedUltimate Destination of GoodsFile Exemption Claim or Return

LIENSLien Date

LIMITATION PERIODRefunds

Intangible Personal Property TaxReal Property TaxTangible Personal Property Tax

PERSONAL RESPONSIBILITY FOR TAXPerson Responsible for Tax – Leased Real PropertyPerson Responsible for Tax – Leased Tangible Personal Property

RETURNS AND PAYMENTSPayment Due Date – Personal PropertyPayment Due Date – Real PropertyReturn Due Date – Inventory

TAXABLE OR EXEMPT PROPERTYBusiness InventoryFarming ImplementsGovernment-Owned PropertyHousehold FurnishingsIntangible Personal PropertyNonprofits’ PropertyTangible Personal PropertyTools

Sales and Use Tax | Property Tax


Cigarettes – MiscellaneousCigarettes, tobacco and alcoholic beverages”

INCIDENCE OF TAXCigarette Tax – Legal Incidence of Tax

RETURNS AND PAYMENTSCigarette Tax – Monthly Reports, Due Dates and Payment Method

TAX IMPOSEDTobacco Products

TAX RATEBeer Excise Tax Rate – 2012 – 2018Cigarette and Tobacco Products Tax Rate – 2003 – 2018Distilled Spirits Excise Tax Rate – 2012 – 2018Wine Excise Tax Rate – 2012 – 2018

Estate and GiftRETURNS AND PAYMENTSEstate Tax – Payment and Reports Due Date

TAX IMPOSEDEstate TaxGeneration Skipping Transfer TaxGift TaxInheritance Tax

Fuel MineralsFUEL TAX RATE – CURRENT AND PRIOR YEARSTax Rates From 2009 – 2018 for

A55Aviation GasBiodieselCompressed Natural Gas (CNG)DieselE-85EthanolGasoholGasolineJet FuelLiquefied Natural Gas (LNG)Liquefied Petroleum Gas (LPG)M-85MethanolPropane

LIMITATION PERIODRefunds – Mineral Severance – OverpaymentsRefunds – Motor Fuels – Losses, Non-Highway Use, Overpayments,

Sales to U.S.

SEVERANCE TAX – BASIS OF TAXConservation Tax on Gas and OilSeverance Tax on Gas and Oil

Property Tax | Cigarettes – Miscellaneous | Estate and Gift | Fuel Minerals | Public Utilities | Insurance

SEVERANCE TAX – IN LIEU TAXConservation Tax – In Lieu of Ad Valorem TaxSeverance Tax – In Lieu of Ad Valorem Tax

SEVERANCE TAX – RATES FOR CURRENT YEARConservation Tax Rate – Gas and OilSeverance Tax Rate – Gas and Oil

SEVERANCE TAX – RATES FOR PRIOR YEARConservation Tax Rate – Gas and Oil – 2009 – 2017Severance Tax Rate – Gas and Oil – 2009 – 2017

TAX IMPOSEDAviation FuelDiesel FuelGas SeveranceGasolineJet FuelMineralsOil SeveranceTimber

Public UtilitiesE911 Surcharge

InsuranceIN LIEU OF CORPORATION INCOME TAXInsurance Premiums Tax – In Lieu of Corporation Income Tax

TAX RATEAccident InsuranceCaptive InsuranceDental InsuranceFire InsuranceHealth InsuranceHMOs, Hospital and Medical Service CorporationsInsurance Premiums Tax Rate GenerallyLegal Insurance/Legal Services CorporationsLife InsuranceMedical Liability/Medical Malpractice InsuranceMutual Aid Protective AssociationsRisk Retention GroupsSurplus Line InsuranceTitle InsuranceUnauthorized/Nonadmitted InsuranceWet/Ocean Marine and Transportation InsuranceWorkers’ Compensation Insurance


eFILING TAX CHARTS

CORPORATE INCOME (2008 - 2017)

52-53 Week Filers

E-File 52-53 Week Filer Returns

Amended Returns

E-File Amended Return

E-File Application Process

State Application Process:

Corporate Self Filers

EROs

Software Developers

Transmitters or EDI Uploading

E-File Calendar

Beginning Date for Accepting E-Filed Returns

Cut-Off Date for Filing Extended Initial E-Returns

Cut-Off Date for Resubmitting Extended Rejected E-Returns

Turnaround Deadline for Resubmitting Rejected Returns

E-File Program

Supports E-Filing

Supports E-Filing:

Fed/State But Also Accepts State-Only E-Filing

Participates in Federal/State E-Filing Program

State Has Separate Direct E-Filing Program

Supports Online or Web Filing

EFIN/ETIN

Use of Federal EFIN/ETIN

ELF Coordinator

State ELF Coordinator

Filing Extensions

E-File Request for Extension

Fiscal Year Returns

E-File Fiscal Year Return

Mandatory E-Filing - Corporations

Mandatory E-filing-C Corporations

Mandatory E-filing-C Corporations:

Effective Year of Mandate

Exceptions to Mandate

Penalties for Noncompliance

Threshold?

Waiver Process

Mandatory E-Filing - Tax Professionals

Mandatory E-filing-Tax Professionals

Mandatory E-filing-Tax Professionals:




Threshold?

Waiver Process

Returns With Foreign Address

E-File Return With Foreign Address

eFILING TAX CHARTS

S Corporations

Allows E-Filing

Allows E-Filing:

Fed/State But Also Accepts State-Only E-filing

Participates in Federal/State E-File Program

State Has Separate Direct E-File Program


E-File Calendar:







E-File Short Form

E-Filing Signature Process:

Electronic (Digitized) Signature/PIN

ERO or S Corporation Self Filer Keep Signature Form

Paper E-Filing Signature Form Required

Photocopy or Fax of Paid Preparer's Original Signature

Photocopy or Fax of S Corporation Officer's Original Signature

Rubber Stamp Signature

Scanned Copy of Original Signature

Signature Form Sent to State Tax Agency

Mandatory E-filing-S Corporations




Taxpayer Opt-Out

Threshold?

Waiver Process

Mandatory E-filing - Tax Professionals




Taxpayer Opt-Out

Threshold?

Waiver Process


EROs

S Corporation Self Filers

Software Developers



Tax Due Payment:

Credit Card Payment

Electronic Fund Transfer (EFT)

Electronic Fund Withdrawal (EFW)

Mail Check Payment

On Line Payment via State Website


eFiling Tax Charts


eFILING TAX CHARTS

Short Form Returns

E-File Short Form

Signature Documents



Photocopy or Fax of Corporate Officer's Original Signature



Scanned (PDF) Copy of Original Signature

Signature Process

ERO or Corporate Self Filer Keeps Signature Form



Tax Due Payment

Tax Due Payment:

Credit Card Payment



Mail Check Payment

Online Payment via State Website

PARTNERSHIPS (2008 - 2017)

52-53 Week Filers

E-File 52-53 Week Filer Returns

Amended Returns


E-File Application Process


EROs

Partnership Self Filers

Software Developers


E-File Calendar:





E-File Program

Supports E-Filing

Supports E-Filing:


Participates in Federal/State 1065 E-Filing Program

State Has Separate Direct E-Filing Program


EFIN/ETIN


ELF Coordinator


Filing Extensions


Fiscal Year Returns


eFILING TAX CHARTS

Mandatory E-Filing - Partnerships

Mandatory E-filing-Partnerships

Mandatory E-filing-Partnerships:




Threshold?

Waiver Process

Mandatory E-Filing - Tax Professionals

Mandatory E-filing-Tax Professionals

Mandatory E-filing-Tax Professionals:




Taxpayer Opt-Out

Threshold?

Waiver Process

Signature Documents



Photocopy or Fax of Corporate Officer's Original Signature




Signature Process

ERO or Partnership Self Filer Keeps Signature Form



Tax Due Payment

Tax Due Payment:

Credit Card Payment



Mail Check Payment

Online Payment via State Website

PERSONAL INCOME (2008 - 2017)

Amended Returns


Filing Extensions

E-File: Request for Extension to File Return

Fiscal Year Returns

E-File: Fiscal Year Return

Nonresident Individuals

E-File Calendar:


Cut-Off Date for Transmitting Extended Initial E-Returns

Start Date for Accepting E-Filed Returns

Turnaround Deadline for Resubmitting Rejected E-Returns


ERO Keeps Signature Form

Paper Signature Form

Signature Form Mailed to State

eFiling Tax Charts


eFILING TAX CHARTS

Photocopy/Fax of Paid Prepare's Signature

Photocopy/Fax of Taxpayer's Signature

PIN



Mandatory E-Filing

Mandatory E-Filing:




Taxpayer Opt-Out

Threshold

Waiver Process


EROs

Online Filing for Taxpayers

Software Developers

Transmitters of EDI Uploading

Supports E-Filing

Supports E-Filing:





Supports Telefile

Tax Due Payment:

Credit Card

Electronic Fund Withdrawal

Mail Check Payment

Online Payment Via State Website


Resident Individuals

E-File Calendar:


Cut-Off Date for Transmitting Extended Initial E-Returns

Start Date for Accepting E-Filed Returns

Turnaround Deadline for Resubmitting Rejected E-Returns


ERO Keeps Signature Form

Paper Signature Form

Signature Form Mailed to State

E-Signature Documents:

Photocopy/Fax of Paid Prepare's Signature

Photocopy/Fax of Taxpayer's Signature

PIN



eFILING TAX CHARTS

Mandatory E-Filing

Mandatory E-Filing:




Taxpayer Opt-Out

Threshold

Waiver Process


EROs

Online Filing for Taxpayers

Software Developers

Transmitters of EDI Uploading

Supports E-Filing

Supports E-Filing:





Supports Telefile

Tax Due Payment:

Credit Card

Electronic Fund Withdrawal

Mail Check Payment

Online Payment Via State Website


Short Form Returns

E-File: Short Form Return


E-File: State ELF Coordinator

eFiling Tax Charts

Contact us today: +1 800 950 1216

tax.tr.com/statetax

T-600535_Aug 2018_sb

Find your Account Manager at tax.tr.com/my-account

Thomson Reuters®

Thomson Reuters is the world’s leading source of news and information for professional markets. Our customers rely on us to deliver the intelligence, technology, and expertise they need to find trusted answers. The business has operated in more than 100 countries for more than 100 years. Thomson Reuters shares are listed on the Toronto and New York Stock Exchanges (symbol: TRI).

For more information, visit tr.com.

Thomson Reuters Checkpoint®

Thomson Reuters Checkpoint® tackles market disruption through integrated research, editorial insight, productivity tools, online learning, and news updates along with intelligent links to related content and software. It is relied on by hundreds of thousands of tax and accounting professionals and counts among its customers 97 of the Top 100 U.S. law firms, 99 of the Fortune 100 companies, and all of the top 100 U.S. CPA firms.

For more information, visit tr.com/checkpoint.

tax.tr.com/statetax

tax.tr.com/my-account

https://www.thomsonreuters.com/en.html

https://tax.thomsonreuters.com/products/brands/checkpoint