The reading material at this website is in addition to the reading assignments noted in the syllabus. Take a careful look at what is written below. Sometimes the instructions are to just skim it (online) or to just read specific pages.
Link to Canvas (some course materials posted here, online lessons and quizzes)
How to access RIA, CCH and BNA research tools available for 91ÁÔÆæ MST students -
to TTR sales tax research tool (log in information was emailed to you on June 26) + to training videos
[Personal income tax starts at �17001 and corporate income tax starts at �23001; allocation, water's edge election and UDITPA start at �25101]
R&T Regulations can be found on CCH or RIA as needed
CA Regs list from (free, but easier to pull from CCH or RIA) - for the Westlaw link, go to link for Section 18
(may be useful for homework question #3)
- (Federation of Tax Administrators)
State Comparison Data:
(Tax Foundation) and
(Federation of Tax Administrators)
(US Census Bureau)
Taxes administered by the California State Board of Equalization -
June 2013 BOE on visits to businesses in specified zip codes
BOE on who needs a sellers permit
BOE on occasional sales. Also review
on Sales and Use Tax Exemptions - skim
(2011) - what did the taxpayer do wrong to get a penalty imposed by the SEC?
Sales Tax Policy of Professor Nellen on (site has lots of information on sales tax issues including on nexus and e-commerce topics)
Materials of July 24 guest speaker - +
(1959)
- application of PL 86-272
MTC Info on Nexus: (look at list) (skim)
(skim)
Additional information on PL 86-272 and efforts to reform it - (skim)
., 505 US 214 (1992) - "solicitation" and de minimis (also see explanation of these terms in )
Sampling of state nexus questionnaires: (skim)
(since Delaware does not have a sales tax, these questions are for income tax purposes only
- info from FTB
- info from FTB
FTB on Forms of Ownership
California taxing of non-residents - see
Reference Materials
Uniform Division of Income for Tax Purposes Act ()
Franchise Tax Board [provides a nice overview to CA law wrt unitary reporting and apportionment]
Franchise Tax Board
Franchise Tax Board
Franchise Tax Board -
Franchise Tax Board -
(lots of data and background information) +
, Taxation of Nonresidents and Individuals Who Change Residency
See links to video lectures and slides on Canvas
(FTB Info)
CA FTB Legal Division Guidance on gross receipts for the research credit
"Calls for Accountability - Will It Help the Overall Incentives Process?" by Nellen, Multistate Taxation and Incentives (on Canvas) - read it
(and how to subscribe)
(FTB Info)
- State/Federal Differences for Businesses
, 463 US 159 (1983) - can "unitary" include foreign entities?
(skim)
(skim)
California - (skim)
Professor Nellen presentation on various state tax procedures: (25 minutes) Powerpoint file
Professor Annette Nellen July 12, 2013
Old materials
, AICPA Corporate Taxation Insider, 4/24/08
AICPA Corporate Taxation Insider, 5/22/08
, AICPA Tax Insider, 3/12/09
, AICPA Corporate Taxation Insider, 6/23/11
(2/09) - call for repeal of the state corporate income tax (pages 14 - 19)
State Income Tax Terminology, Concepts and Laws - Part I
Authority to tax multistate businesses - Northwestern Cement v. Minn., (1959). This case led Congress to enact PL 86-272 a few months later.
Authority to tax a portion of a unitary business - (NJ), 504 US 768 (1992)
- review of some key corporate income tax concepts (skim/reference)
State Income Tax Terminology and Key Concepts - Part II
Assuming nexus exists, how much can a state tax?
Uniform Division of Income for Tax Purposes Act () - skim (for reference and we will be using this in class and for homework
MTC on revising UDITPA (2009) - read pages 3 - 6 on background on UDITPA)
UDITPA and uniformity across the states - Oracle v. Oregon (TC-MD 070762C; 2010)
UDITPA and Sales Factor - General Mills v. Franchise Tax Board (2009); in July 2009, the CA Supreme Court denied to review the case
"Unity" - on this topic - just read pages 1 - 3, 8 - 13
Combined reporting and its pros and cons - see excerpts from tax reform commissions in Md and SC included in Day 1 handout
California:
(review)
(review) (review)
(reference)
(skim)
FTB and relating to Section 18 of UDITPA and R&T 25137 on using a different apportionment or allocation rule
Nellen, , 6/08
Geoffrey case from South Carolina (1993)
(S Ct. WV 2006)
from State of Connecticut on economic nexus
from State of Washington on its economic nexus rule
Multistate Tax Commission (MTC)
MTC, , Computer Company's Provision of In-State Repair Services Creates Nexus (California did not adopt this) (skim)
Virginia Tax Commissioner (11/10/10) - how does it compare to the MTC Nexus Program Bulletin 95-1 (above)?