The Multistate Corporate Tax Guide Mid-Year Edition focuses on new and emerging issues in state and local taxation (SALT).
This guide is divided into five parts:
Part I — Income and Franchise Taxes, contains a primer on multistate corporate taxation and the following new charts: Bonus Depreciation: Cares Act Fixes the Retail Glitch, Income from the Forgiveness of a Paycheck Protection Program Loan, Net Operating Loss Carryovers: Cares Act Relief Provisions, and Business Interest Expense Limitation: Cares Act Relief Provisions.
Part II — Sales and Use Taxes, contains a new primer on sales and use taxation and the following new charts: NEXUS, Information Services, and COVID-19 Emergency Tax Exclusions and Exemptions.
Part III — Administration, includes the following revised charts: Common Mistakes Corporations Make in Filing Returns and Paying Income Taxes and Common Mistakes Corporations Make in Filing Returns and Paying Sales Taxes.
Part IV — Includes the Streamlined Sales and Use Tax Agreement, as adopted on November 12, 2002 and amended through March 5, 2021, and the following five articles: More States Adopt Factor Presence Nexus Standards for Income and Gross Receipts Taxes, P.L. 86-272 “Cookies” and Nexus via Activities Conducted Through the Internet, State Corporate Income Tax Rates and Brackets for 2021, State Sales Tax Breadth and Reliance, Fiscal Year 2020, and State Individual Income Tax Rates and Brackets for 2021.
Part V — Contains the State Website Directory and the State Corporate Income Tax and Sales and Use Tax Questionnaire (Abridged)
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Bruce M. Nelson is director, state and local tax for EKS&H in Fort Collins, Colo. He is a CPA with more than 25 years' experience in state and local tax. Prior to joining EKS&H, Bruce spent three years with a law firm specializing in state tax audit defense and litigation; two years as the Manager of Tax Policy at the State of Colorado; and before that, he was a Senior Tax Manager for several years in a “Big Four"" accounting firm, where he ran the state and local tax desk. Bruce earned a Bachelor of Arts degree from the University of Nebraska‐Lincoln and a Master's degree from Colorado State University, and he is a certified public accountant in the state of Colorado. He is a frequent seminar speaker and teaches continuing education classes in state and local tax for the Colorado Society of CPAs and the AICPA.
He has published more than 40 tax articles in many publications including the Journal of Accountancy, Tax Executive, Controller Magazine, the Journal of Multistate Taxation, State Tax Notes, and Colorado Lawyer. He is a co‐author of the Sales and Use Tax Answer Book, co‐editor of the Guidebook to Colorado Taxes, and a former columnist for the Journal of State Taxation. Bruce is a member of the American Institute of Certified Public Accountants and the Colorado Society of Certified Public Accountants and serves on the SALT Steering Group for the DFK.
John C. Healy, MST, CPA, CGMA is a state and local tax consultant for the law firm of Whyte Hirschboeck Dudek, SC in Milwaukee, WI. Mr. Healy is a senior lecturer emeritus at the University of Wisconsin-Milwaukee Sheldon B. Lubar School of Business where he taught in the State and Local Tax Certificate Program from 1999 to 2014. He has more than 40 years of state and local tax experience and has held SALT management positions at Miller Brewing Company and General Electric Medical Systems (now GE Healthcare). He has a Bachelor's degree in accounting from Marquette University and a Master's degree in taxation from the University of Wisconsin-Milwaukee. He is also a Certified Public Accountant and Chartered Global Management Accountant. Mr. Healy has published numerous articles in professional tax journals and is a past recipient of IPT's Literary Award. He is co-author of CCH's Multistate Corporate Tax Guide and serves as Editor-in-Chief of CCH’s Journal of State Taxation. He is also the author of CCH's Surviving the Sales Tax Audit. Mr. Healy has served as an instructor in a variety of continuing professional education and university tax courses. He is a member of the American Institute of Certified Public Accountants and Wisconsin Institute of Certified Public Accountants (WICPA) and is past chair of the WICPA Wisconsin Taxation Committee.
Michael S. Schadewald, PhD, CPA, is on the faculty of the University of Wisconsin-Milwaukee, where he teaches graduate and undergraduate courses in business taxation. A graduate of the University of Minnesota, Professor Schadewald has published numerous articles in academic and professional journals, and has served on many editorial boards. He also co-authors CCH’s Practical Guide to U.S. Taxation of International Transactions, and writes a column for CCH’s “Journal of State Taxation.”
