State Tax Library
As state taxes continue to grow in complexity and importance, practitioners need a resource that not only informs them of the law, but helps them understand how to apply those laws to their company’s (or client’s) advantage, develop tax minimization plans, and defend positions taken in prior years.
Lawi’s State Tax Library is a comprehensive research service that features in-depth, expert analysis, news and developments, commentary on emerging trends, extensive coverage of sales & use taxes, ongoing discussions with leading state tax experts, and full-text of primary source material. You can rely on Lawi for state-by-state comparisons and unique perspectives and insights from leading state tax practitioners. Unlike other services that compartmentalize their coverage into individual state silos, Lawi analyzes each state’s tax regime and compares it with other jurisdictions. This is crucial to tax planning because persuasive precedent plays a large role in the state tax arena.
Lawi provides unparalleled coverage on:
- State Corporate Income Tax
- State Individual Income Tax
- I.R.C. Conformity
- State Treatment of Mergers and Acquisitions
- Unitary Business
- Business/Nonbusiness Income
- State Royalty-Interest Add-Back Provisions
- State Transfer Pricing Principles
- State Voluntary Disclosure Programs
- State Anti-Tax Shelter Regimes
- Combined and Consolidated Reporting
- Filing Requirements
- Net Operating Losses
- Income Tax
- Constitutional Limitations
- Credits and Incentives
- State Taxation of Pass-Through Entities
- Choice of Entity Considerations
- Unclaimed Property
- State Tax Aspects of Bankruptcy
- Sales and Use Tax
- Sales Tax Nexus
- Drop Shipments
- State Tax Appeal Systems
The Lawi State Tax Library includes:
- State Tax Reports: Written by leading state tax practitioners, Lawi’s State Tax Reports provide expert analysis of state corporate income and franchise taxes, sales and use taxes, property taxes, individual income taxes and miscellaneous taxes (including gross receipts taxes, telecommunications taxes and others). Topics covered include constitutional limitations on states’ authority to tax, unitary business, business and non-business income, apportionment, credits and incentives, combined reporting, drop shipments, taxation of electronic commerce, pass-through entities, administrative procedures, and more. The Reports also link to state codes, regulations, rulings, and cited cases.
- State Tax Research Digest: This digest provides an overview of each state’s business and individual tax scheme as well as summaries of the fundamental corporate and individual income tax issues. The Digest is organized by state and by type of tax, allowing subscribers to quickly find answers to basic state tax questions. The summaries are supported by detailed citations to the relevant state tax statutes and regulations. In addition, the Digest features links to relevant State Portfolios, where subscribers will find expert analysis of the topic, planning points, scenario examples, and state-by-state charts.
- Sales & Use Tax Navigator: This new tool is organized by state and ties together detailed tax rules, expert practitioner-authored explanations, and primary source materials to provide complete authoritative guidance to help you plan and resolve complex state-specific tax issues. The Sales & Use Tax Navigator includes tax rates, taxable base, taxation of service, bundled transactions, filing requirements, taxation of leases, and much more. Detailed explanations link to BNA’s State Tax Portfolios where applicable.
News and Commentary
- Weekly State Tax Report: Lawi’s award-winning reporters cover tax developments in every state. The scope of coverage includes court decisions, changes to state tax codes and regulations, state administrative, and administrative pronouncements. Topics covered by the Weekly State Tax Report include income and franchise taxes, sales and use taxes, property taxes, miscellaneous taxes (including gross receipts taxes, excise taxes, and others), and other developments.
- State Tax Insights and Commentary: Features in-depth coverage of studies, surveys, and timely feature reports written by top practitioners in the field about trends and state tax minimization strategies.
- State Tax Regulation & Legislation Monitors: These Monitors feature summaries of recent state tax legislation developments and regulations and keep practitioners informed when developments have occurred
- Sales & Use Tax Monitor: This daily news service features coverage of all sales tax developments, including future changes to sales and use tax rates as they are approved by the relevant state and local jurisdictions.
- Sales & Use Tax Chart Builder: This brand new chart builder allows users to create comparison charts for a wide range of topics, including Tax Rates, Tax Base, Tax on Services, Exemptions, and more. Users can filter and sort charts by topic and jurisdiction. Charts can be easily saved, exported, and customized.
- Corporate Income Tax Chart Builder: The Corporate Income Tax Chart Builder allows users to specify criteria and create a chart providing quick answers on key aspects on every (or just a few) state tax regimes. Tax Rates, Apportionment, Filing Requirements, and Penalties are just a few of the areas that can be included in a chart. Charts can be filtered and sorted by topic and jurisdiction. Users can easily save, export, and customize charts.
- Sales & Use Tax Rate Finder: This web-based solution gives you sales and use tax rates for more than 58,000 taxing jurisdictions in the U.S. in real-time with up-to-the minute updates. With its powerful, customizable features, this is the only product available today that lets you look up and schedule automatic delivery of the rates you need when you want them. On-screen cues let you know when unique tax circumstances exist and immediately identify rates that have changed.
- State Tax Forms: State tax forms include forms for each of the 50 states, the District of Columbia and selected territories. These easy-to-use forms can be downloaded and completed online.
- State Tax Statutes & Regulations: Statutes & Regulations are included for all 50 U.S. states, American Samoa, District of Columbia, Northern Mariana Islands, Puerto Rico and the Virgin Islands
- State Tax Rulings & Official Material: The State Tax Rulings & Official Material features Letter Rulings, Technical Advice Memoranda, Revenue Procedures, Special Notices, and Policy Determinations issued by the State Revenue Divisions.
- State Tax Supreme Court Cases: State tax court cases include full text of the tax cases (1980 – present) handed down from the highest level state courts and the District of Columbia Court of Appeals.
Lawi’s State Tax Library can also be supplemented with two additional tools, Lawi’s State Tax Nexus Evaluator and Green Incentives Navigator Library.
What the Premier State Tax Library helps you do:
- Get expert insights from leading state tax practitioners on a broad range of topics from both single state and multistate perspectives
- Gain authoritative guidance on major state tax developments
- Quickly compare different states’ tax structures and trends
- Access an unrivaled collection of in-depth, expert analysis and case studies comparing the treatment of key state tax issues across the nation
- Stay on top of the latest changes with daily news