State

State Law

The Tax Law Portal of the American Legal Encyclopedia for comprehensive and conceptual legal entries, commentary, and analysis.

The Tax Law Portal of the American Legal Encyclopedia offers an online coverage featuring state tax entries and analysis, including primary source documents, expert commentary, news, and special reports on state tax issues.

The Tax Law Portal of the American Legal Encyclopedia content offers:

  • In-depth coverage of the latest tax decisions from the U.S. Supreme Court and state supreme and appellate courts
  • Cutting-edge special reports and insightful commentary from tax experts
  • Administrative rulings and regulations from all state revenue departments
  • Legislation from all 50 states and the District of Columbia
  • Full text and PDFs of the original source documents for legislation, court decisions, administrative rulings, and regulations

State Tax Research & Guidance

The Lawi Taxation Law Platform provides the information you need on any state tax transaction or issue. Our expert-written collection of reports, outlines, and analysis provides insights, explanations, and examples on every state tax practice area from income taxes and individual states to property taxes and environmental taxes. Specifics on the history of the tax topic, in-depth analysis, practice tools, examples, working papers, and more are included. Choose a category below to get started:

Business & Occupation Taxes| Environmental Taxes| Gross Receipts Taxes| Property Taxes| Sales and Use Taxes| State Income Taxes| State Tax Practice and Procedure| State Taxation of Select Business and Entities

State Business and Occupation Taxes Research & Guidance

Turn to Lawi Taxation Law Platform’s resource and reference tools for detailed analysis and guidance on state business and occupation taxes. Lawi gives you expert-written, in-depth analysis, real-life scenarios and examples, working documents, and much more. Our leading coverage of state business and occupation taxes includes business and occupation tax, CAT, preferences, constitution, and more. To help you reduce research time and improve your best practices, our team of practitioners — leading experts in their respective fields — gives you timely updates on the latest developments. You’ll also get working papers, source documents, practice tools, and sample forms.

State Environmental Taxes Research & Guidance

Access Lawi Taxation Law Platform’s expert-written analysis and news on state environmental taxes. Find practical research on state environmental tax topics, such as constitutional limitations on state environmental taxes, hazardous waste fees and taxes, petroleum products taxes, state-by-state analysis of nuclear facility and waste fees, and more. Access Lawi Taxation Law Platform’s detailed analysis, practice tools, working papers, source documents and working papers to help you with any transaction.

State Gross Receipts Taxes Research & Guidance

Find the in-depth analysis, news, practice tools, and guidance you need on state gross receipts taxes from BNA Tax & Accounting. Lawi offers a number of resources that provide insights on new policies and developments concerning every facet of state gross receipts taxes, including net income and retail sales taxes contrasted, constitutional restraints on gross receipts taxes, trade-in allowances, already-taxed exclusions, and more. Our team of leading practitioners gives you timely updates on best practices, and our products feature working papers, source documents, and sample forms to help you deal with any transaction.

State Property Taxes Research & Guidance

Turn to BNA Tax & Accounting’s resource and reference tools for detailed analysis and guidance on state property taxes. Lawi gives you expert-written, in-depth analysis, real-life scenarios and examples, working documents, and much more. Our leading coverage of state property taxes includes California property taxes, environmental contamination, incentives, intangible property, and more. To help you reduce research time and improve your best practices, our team of practitioners — leading experts in their respective fields — gives you timely updates on the latest developments. You’ll also get practice tools, working papers, source documents, practice tools, and sample forms.

California Property Taxes| Environmental Contamination| Property Tax Incentives| Unclaimed Property

Environmental Contamination State Tax Research & Guidance

Find the in-depth analysis, news, practice tools, and guidance you need on state tax transactions and topics related to environmental contamination from BNA Tax & Accounting. Lawi offers a number of resources that provide insights on new policies and developments concerning every state tax aspect of environmental contamination, including property tax consequences, environmental clean-up expenditures, qualified environmental remediation expenditures, unmarketability of contaminated property, and more. Our team of leading practitioners gives you timely updates on best practices, and our products feature working papers, source documents, and sample forms fully equip you to deal with any transaction.

State Property Tax Incentives Research & Guidance

BNA Tax & Accounting’s unparalleled analysis of state tax property tax incentives gives you a more in-depth understanding of existing and forthcoming policies and developments. Practitioners will find in-depth interpretations along with practical approaches based on real-world scenarios. Our products offer comprehensive coverage of every major aspect of state property tax incentives, including tax holidays, reduced assessment rates, deferral of tax payments, partial exemptions from tax, and more. Also included are practice tools, source documents, and sample forms to fully equip you to deal with any transaction.

Unclaimed Property State Tax Research & Guidance

Find the in-depth analysis, news, practice tools, and guidance you need on state tax transactions and topics related to unclaimed property from BNA Tax & Accounting. BNA offers a number of resources that provide insights on new state tax policies and developments concerning every facet of unclaimed property, including priority rules, abandonment period, contingent fee audits, Uniform Acts, and more. Our team of leading practitioners gives you timely updates on best practices, and our products feature working papers, source documents, and sample forms to fully equip you to deal with any transaction.

California Property Taxes Research & Guidance

Access BNA Tax & Accounting’s expert-written analysis and news on California state property taxes. Find practical research on California property tax topics, such as immunity under the U.S. Constitution; statutory exemptions and rebates under California’s constitution; taxable value under Proposition 13; trade level valuation of tangible personal property; and more. Access BNA Tax & Accounting’s detailed analysis, practice tools, source documents, and working papers to help you with any transaction.

Sales and Use Taxes Research & Guidance

BNA Tax & Accounting’s unparalleled analysis of sales and use taxes enables you to receive a more in-depth understanding of existing and forthcoming policies and developments. Practitioners will find in-depth interpretations along with practical approaches based on real-world scenarios. Our products offer comprehensive coverage of every major aspect of sales and use taxes, including state exemptions, retail sales, streamlined sales tax, tangible property, and more. Also included are practice tools, source documents, and sample forms to fully equip you to deal with any transaction.

Real Property State Tax Research & Guidance

Turn to BNA Tax & Accounting’s resource and reference tools for detailed analysis and guidance on state tax transactions and topics related to real property. BNA gives you expert-written, in-depth analysis, real-life scenarios and examples, working documents, and much more. Our leading steate tax coverage of real property includes taxable transactions relating to real property, rental occupancy tax, resale exemptions for real property construction activities, transaction privilege (sales) tax, and more. To help you reduce research time and improve your best practices, our team of practitioners — leading experts in their respective fields — gives you timely updates on the latest developments. You’ll also get practice tools, working papers, source documents, practice tools, and sample forms.

Retail Sales State Tax Research & Guidance

Access BNA Tax & Accounting’s expert-written analysis and news on retail sales state taxes. Find practical research on state tax transactions and topics dealing with retail sales, such as drop shipments, wholesale, jurisdiction and nexus issues, resale, and more. Access BNA Tax & Accounting’s detailed analysis, practice tools, source documents, and working papers to help you with any transaction.

Drop Shipments

Services State Tax Research & Guidance

BNA Tax & Accounting is your trusted source for detailed analysis and insights on state tax transactions and issues related to services. Our renowned Portfolios — written by leading practitioners — provide you with key analysis and compliance guidance on every aspect of state taxation of services, including the True Object Test, information services, repair and installation services, utilities, and more. Our experts give you real-world business scenarios providing best practices and alternative approaches to tax & accounting topics and transactions. Access practice tools, working papers, source documents, and news to see why tens of thousands of practitioners rely on BNA for exceptional tax and accounting guidance.

Information services| Utilities

State Tax Exemptions Research & Guidance

BNA Tax & Accounting is your trusted source for detailed analysis and insights on state tax exemptions. Our renowned Portfolios — written by leading practitioners — provide you with key analysis and compliance guidance on every aspect of state tax exemptions, including machinery and equipment exemptions, repair and installation services, sale for resale exemptions, the True Object Test, and more. Our experts give you real-world business scenarios providing best practices and alternative approaches to tax & accounting topics and transactions. Access practice tools, working papers, source documents, and news to see why tens of thousands of practitioners rely on BNA for exceptional tax and accounting guidance.

Machinery and Equipment Exemption| Repair and Installation Services

Streamlined Sales Tax Research & Guidance

BNA Tax & Accounting’s unparalleled analysis of streamlined sales taxes enables you to receive a more in-depth understanding of existing and forthcoming state tax policies and developments. Practitioners will find in-depth interpretations along with practical approaches based on real-world scenarios. Our products offer comprehensive coverage of every major state tax aspect of streamlined sales tax, including exemptions, retail sale or sale at retail, uniform definitions, compliance technology, and more. Also included are practice tools, source documents, and sample forms to fully equip you to deal with any transaction.

Tangible Property State Tax Research & Guidance

BNA Tax & Accounting is your trusted source for detailed analysis and insights on state tax transactions and topics related to tangible property. Our renowned Portfolios — written by leading practitioners — provide you with key analysis and compliance guidance on every aspect of tangible property, including taxable transactions relating to tangible personal property, mixed transactions (The True Object Test), computer software, prescription drugs, and more. Our experts give you real-world business scenarios providing best practices and alternative approaches to tax & accounting topics and transactions. Access practice tools, working papers, source documents, and news to see why tens of thousands of practitioners rely on BNA for exceptional tax and accounting guidance.

State Income and Franchise Taxes Research & Guidance

BNA Tax & Accounting’s unparalleled analysis of state income taxes gives you a more in-depth understanding of existing and forthcoming policies and developments. Practitioners will find expert interpretations along with practical approaches based on real-world scenarios. Our products offer comprehensive coverage of every major aspect of state income taxes, including bankruptcy, corporate income taxes, state credits and incentives, tax shelters, and more. Also included are practice tools, source documents and sample forms to fully equip you to deal with any transaction.

Bankruptcy| Compensation Planning| Corporate Income Taxes| Credits and Incentives for State Taxes| Personal Income Taxes| Tax Shelters

State Tax Practice and Procedure Research & Guidance

Find the in-depth analysis, news, practice tools, and guidance you need on state tax practice and procedure from BNA Tax & Accounting. Lawi offers a number of resources that provide insights on new policies and developments concerning every facet of state tax practice and procedure, including appeals, audits, notice of assessment, refund claim procedures, and more. Our team of leading practitioners gives you timely updates on best practices, and our products feature working papers, source documents, and sample forms to help you deal with any transaction.

Appeals| Audits

State Taxation of Select Entities and Industries Research & Guidance

Turn to BNA Tax & Accounting’s resource and reference tools for detailed analysis and guidance on the state taxation of select entities and industries. Lawi gives you expert-written, in-depth analysis, real-life scenarios and examples, working documents, and much more. Our leading coverage of this topic includes S corporations, limited liability companies, unitary businesses, LLCs, and more. To help you reduce research time and improve your best practices, our team of practitioners — leading experts in their respective fields — gives you timely updates on the latest developments. You’ll also get working papers, source documents, practice tools, and sample forms.

Banks| Construction| Energy Companies| Limited Liability Companies| Nonprofits| Partnerships| S Corporations| Service Providers| Telecommunications| Transportation| Unitary Businesses