H ORWOOD M ARCUS & B ERK
STATE and LOCAL TAX
SCORECARD
Chartered
Income Tax
Nexus
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86-272
o Limit of Protected Activities – CT, IA,
MA, MN, ND, NY, NYC
o Definition of “Person” Protected – IL
Constitutional Protection – MA, MN, NY,
SC
o Economic Nexus – National Basis
o Royalty Company – MD
Part Year Nexus – IL, KY, WI
Residency – CA, IL, NY
Apportionment
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Sourcing of Services
o Cost of Performance – IL, MA, NY,
OH, OR, TN
o Situs of Royalties – CA, IN, MD
o Market-Based Sourcing – IL
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Definition of Gross Receipts – MI
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Definition of a Financial Organization – IL
o Throwback – Joyce v. Finnigan –
National Basis
o Instant Unity
o Intercompany Eliminations – MO
Restructuring
Availability of Utilization of Deferred or
SRLY Net Operating Losses – National
Basis
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Conformity with Federal Elections – LA
Procedure
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Statute of Limitation Issues – IL, NJ, NY,
WI
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Voluntary Disclosure – National Basis
National Restructuring to Effectively
Reflect Income Attributable to Each State
Tax Base
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Add-back Statutes [Interest and Other
Expenses] – AL, CT, GA, IN, MA, MD,
NJ, NY, NYC, OH
Transfer Pricing Adjustments – AL, IN,
MA, OH
Amnesty Penalty Issues – CA, IL
Obtaining Credits – CA, CT, IL
Sales and Use Tax
Nexus
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Partner’s Distributive Share of
Partnership’s Income – AK, AL, IL, MI
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Amazon/Affiliate Nexus –CA, IL, NC,
NY, OK, PA, RI, UT
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Partnership Depreciation – AK
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Reporting Requirements – CO
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Non-Business Income
o Liquidation of Line of Business –
National Basis
o Gain on Sale of Appreciated Securities
– AR, CA, IL, KY, MA, MN, NJ, OR,
PA, TN, UT
o Sale of Non-unitary Division or
Investment – FL, IL, NM, CA, PA,
MA
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Extraterritorial Nexus Beyond Borders –
Chicago
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Voluntary Disclosure – National Basis
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Situs of Services – IL, NY
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Receipts for Telecom Tax – Chicago
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Local Tax Sourcing – IL
Definition of a Transportation Company –
National Basis
Unitary Business
o Composition of a Unitary Group –
ID, IL, MI, MD, MT, ND, TX
o Composition of Combined/
Consolidated Group – AZ, CA, CO,
FL, KS
o Existence of Unitary Reporting – NC
o Worldwide Groups
o Alternative Apportionment – IL, PA
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Availability and Utilization of Capital
Gains and Losses – CA
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Bankruptcy Issues – CA, CT, GA, FL, IL,
MD, MN, WI
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Taxation of Flow-Through Entities and
their Owners – AK, CA
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Taxation of Captive Insurance Companies
– CA, IL, KS
Definition of Substantial Nexus
Tax Base
Taxation of Information Services – CT,
MD, NY, PA, TX
Composition and Definition of
Information Services – NY
Sale of Tickets – NY
Resale Exemption – IL
Trade-in Credits – IL
Intermediary Hotel Lessors –FL, NY, TX
H O R WO O D M A R C US & B ERK
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Manufacturing Exemption – IL
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Motor Fuel Issues
o Licensing
o Specialty Fuels
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Taxation of Medical Equipment and
Medicines – AZ, IL, IN, LA, MN, NC,
OH
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Taxation of Carbon Dioxide – SST States
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Travel Services – FL
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Officer Liability – IL, MI
Retailer Bad Debt Reduction – IL
Definition of Licensed Software – IL
Taxation of a Contractor – WI
Taxability of Services – TX
Taxation of Catalogs and Printing Services
– CT, MA
Hotel Occupancy Taxes – Nationwide
Substance Over Form
Sale/Leaseback Transactions – IL
Procedural
Qui Tam Nexus and Taxation of Shipping
and Handling Charges – IL
Unclaimed Property
Defend National Audits
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Business-to-Business Exemption
Statute of Limitations
Notice to “Owners”
Voluntary Disclosures
Issues in Sampling
ERISA and Constitutional Issues
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Definition of Escheatable Property
Daily Deal Issues
Structure National Gift Card Programs
Draft Unclaimed Property Policies
Franchise Tax
National Registration and De-registration Programs
– National Basis
Rectify Past Reporting Issues from Mergers, Reorganizations, Re-capitalizations and Purchases
– IL
Restructuring to Minimize Franchise Tax – IL
Unemployment Insurance – IL, NY, IN
Speeches:
Introduction to State Taxation
What May a State's Tax Base Encompass
Complex Issues Faced in Implementing Consolidated and
Combined Reporting
Nexus/Electronic Commerce State Tax Issues
Ethics and the Corporate Tax Practitioner
Business/Non-business Income Issues: a Multistate Survey
Apportionment Hot Topics Any Way You Slice It, Its
Theirs
Alternative Apportionment Becoming a Mainstream Option
Sham Transactions & Other Alternatives for Disregarding
the Effect of Corporate Transactions
Situs of the Transaction for Sales Tax
Breaking the Rules: Strategies for Addressing
Administrative Guidance
The Ins and Outs of Cost of Performance and Market
Based Sales Factors
How to Deal with Non-Traditional Information Requests
by the States
Today in Ethics
Top 10 Relationship Killers with Auditors
| STATE and LOCAL TAX | SCORECARD
Taxation of Foreign Source Income
State Tax Issue in Mergers, Acquisitions or Reorganizations
State Taxation of Service Providers State Taxation of
Retailers and Wholesaler State Taxation of the Cloud
Qui Tam Class Actions and Other Alternative Forms of
Tax Litigation
Articles:
Mind the Gap: The Current Debate Between States &
Municipalities and Online Travel Companies Over the
Taxability of the Remittance Gap
Angel Investment Tax Credits: A Win-Win-Win for
Taxpayers, New Ventures, and the States
The Complexities in Sourcing Receipts from the Sale of
Other Than Tangible Personal Property
Is Taxing Services Too Taxing? A primer on Complexity
Created by State's Efforts to Expand Their Sales Tax
Bases
IL Supreme Court: Internet Shipping Charges are Subject
to Sales Tax
Non-litigated Resolutions of Multistate Tax Disputes
No Uniformity Shouldn’t Be Enough: How the MTC Has
Failed
Chapter on Franchise Tax – IICLE
Chapter on Unclaimed Property – IICLE
Chapter on Filing Methods – IPT Income Tax
Handbook
Chapter on Drop Shipments – IPT Sales Tax
Handbook
Chapter on IL Protest Monies Act – IICLE
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