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Multistate Corporate Income Tax Links:

• Individual State Tax Collections by Type of Tax
  Tax amounts collected by each states for sales tax, incomes taxes, property tax and many other taxes.
  

• Total State Tax Collections by Type of Tax
  Proportion of tax collected by all states for sales tax, incomes taxes, property tax and other taxes since 1902.
  

• AICPA State Corporate Tax Issues Practice Guide
  Developed by the AICPA State and Local Taxation Committee to inform practitioners about state corporate tax issues, such as nexus, multistate tax issues, and state net operating loss (NOL) issues. Should not be relied upon for a specific taxpayer; rather, the laws and policies of each state should be verified for application to specific returns.
  

• Barclay's Bank PLC v. Franchise Tax Bd., 512 U.S. 298  (1994)
  Application of Complete Auto's guides and "additional scrutiny" required when a State seeks to tax foreign commerce: 1. the enhanced risk of multiple taxation, and 2. impairment of federal uniformity in an area where federal uniformity is essential.
  

• Colgate-Palmolive Company, v. Franchise Tax Board of California, 512 U.S. 298 (1994)
  California franchise tax. Cite as 512 U.S. 298, 114 S.Ct. 2268, 129 L.Ed.2d 244 (1994). Commerce and Due Process Clauses. Application of Complete Auto's guides and "additional scrutiny" required when a State seeks to tax foreign commerce: 1. the enhanced risk of multiple taxation, and 2. impairment of federal uniformity in an area where federal uniformity is essential (speaking with one voice in international trade). See also Barclay's Bank PLC v. Franchise Tax Bd., 512 U.S. 298  (1994)
  

• Complete Auto Transit, Inc. v. Brady, 430 U.S. 274 (1977)
  Four-prong Commerce Clause test: 1. sufficient nexus, 2. fairly apportioned tax, 3. no discrimination against interstate commerce, and 4. tax related to services provided by the State.
  

• Corporate Income Tax Rates (Multistate)
  State Corporate Income Tax Rates, 2000-2013.
  

Multistate Corporate Income Tax Related Categories:

• Alabama : Corporate Income Tax
• Alaska : Corporate Income Tax
• Arizona : Corporate Income Tax
• Arkansas : Corporate Income Tax
• California : Corporate Income Tax
• Colorado : Corporate Income Tax
• Connecticut : Corporate Income Tax
• DC : Corporate Income Tax
• Delaware : Corporate Income Tax
• Florida : Corporate Income Tax
• Georgia : Corporate Income Tax
• Hawaii : Corporate Income Tax
• Idaho : Corporate Income Tax
• Illinois : Corporate Income Tax
• Indiana : Corporate Income Tax
• Iowa : Corporate Income Tax
• Kansas : Corporate Income Tax
• Kentucky : Corporate Income Tax
• Louisiana : Corporate Income Tax
• Maine : Corporate Income Tax
• Maryland : Corporate Income Tax
• Massachusetts : Corporate Income Tax
• Michigan : Corporate Income Tax
• Minnesota : Corporate Income Tax
• Mississippi : Corporate Income Tax
• Missouri : Corporate Income Tax
• Montana : Corporate Income Tax
• Nebraska : Corporate Income Tax
• Nevada : Corporate Income Tax
• New Hampshire : Corporate Income Tax
• New Jersey : Corporate Income Tax
• New Mexico : Corporate Income Tax
• New York : Corporate Income Tax
• North Carolina : Corporate Income Tax
• North Dakota : Corporate Income Tax
• Ohio : Corporate Income Tax
• Oklahoma : Corporate Income Tax
• Oregon : Corporate Income Tax
• Pennsylvania : Corporate Income Tax
• Rhode Island : Corporate Income Tax
• South Carolina : Corporate Income Tax
• South Dakota : Corporate Income Tax
• Tennessee : Corporate Income Tax
• Texas : Corporate Income Tax
• Utah : Corporate Income Tax
• Vermont : Corporate Income Tax
• Virginia : Corporate Income Tax
• Washington : Corporate Income Tax
• West Virginia : Corporate Income Tax
• Wisconsin : Corporate Income Tax
• Wyoming : Corporate Income Tax

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