Smart Charts
Where can I find the Smart Charts currently available?
Smart Charts can be found in each of the following platforms and libraries. The list also shows the sections in
which the Smart Charts appear. A detailed set of descriptions of the Smart Charts within each section follows
this list.
Platform/Library
Section
IRN: Business and Finance
Securities Library


Research Tools
State Securities
Banking Library



News
Consumer Credit and Secured Transactions
Federal Banking
Antitrust and Trade Regulation Library

Antitrust and Trade Regulation – Reporters, Analysis, Primary
Material, Indexes
Franchising and Distribution -- Reporters, Analysis, Primary Material,
Indexes


Computer & Internet Law
Telecommunications Library

Telecommunications Reports International – Telecom Policy and
Legislation
Human Resources Management Library

Tools
Payroll Library

Payroll Management Tools
Labor and Employment Library

Employment Practices Library
Health Care Reimbursement Library

Medicare and Medicaid Guide
Accounting & Audit Library


FAS 109/IAS 12 Manager
FIN 48 Manager
Federal Tax Library


FAS 109/IAS 12 Manager
FIN 48 Manager
State Tax Library




State Tax Reporters
FAS 109/IAS 12 Manager
FIN 48 Manager
Multistate Publications
State Business Income Tax Library

State Business Income Tax Charts and Lookups
Sales / Property Tax Library


Property Tax
Sales and Use Tax Smart Charts and Lookups
Financial & Estate Planning Library

Practice Tools, Aids & Quick Answers
Wealth Management Library

Practice Tools, Aids & Quick Answers
Intellectual Property/Computer and Internet Law
IRN: HR
Tax Research Network
Updated: March 7, 2016
1
Smart Charts
Platform/Library
Section
Tax Research Network (continued)
Tax Practice Areas Library


Nonprofit Smart Charts and Practice Aids
Oil and Gas Taxation
Pension & Payroll Library

Payroll Management Guide Tools and Tax Treaties
International Tax Library





FAS 109/IAS 12 Manager
FIN 48 Manager
International Tax Compliance
Tax Treaties and Analysis
Practice Tools and Aids
Tax Tools Library


Practice Aids and Lookup Tables
Quick Answer Charts
Updated: March 7, 2016
2
Smart Charts
Internet Research Network: Business and Finance
Securities Library
 Research Tools section
o Compare Jurisdictions – Blue Sky Smart Charts
Using different approaches (e.g., Finding Lists, Topics), these Smart Charts provide
information on the adoption by various jurisdictions of many Blue Sky law provisions for
all 50 states, plus the District of Columbia, Guam, Puerto Rico, and the Virgin Islands.
Also available in: State Securities – Reporters and Primary Material section.

State Securities – Reporters and Primary Material section
o Compare Jurisdictions – Blue Sky Smart Charts
Using different approaches (e.g., Finding Lists, Topics), these Smart Charts provide
information on the adoption by various jurisdictions of many Blue Sky law provisions for
all 50 states, plus the District of Columbia, Guam, Puerto Rico, and the Virgin Islands.
Also available in: Research Tools.
Banking Library
 News
o Federal Banking Quick Charts – Current Developments
A quick reference tool that allows users to quickly find and track recent activity involving
federal regulation of banks and thrifts by document type and topic. Users can review
recent rule amendments, proposals, agency guidance and court decisions.

Consumer Credit and Secured Transactions section
o Consumer Credit Topics Smart Charts
Provide information on the adoption by various jurisdictions of a number of consumer
credit law provisions for all 50 states, plus the District of Columbia and Puerto Rico.
o Consumer Credit Legislative Developments Smart Charts
Allow users to quickly find and track consumer credit laws enacted within a given year
and reported in the CCH Consumer Credit Guide for all 50 states and the District of
Columbia.
o Secured Transactions Topics Smart Charts
Provide information on the filing fees that may be charged and collected by UCC filing
officers and also identify the administrators in the various jurisdictions responsible for
UCC filing information for all 50 states, plus the District of Columbia and Puerto Rico.

Federal Banking section
o Federal Banking Quick Charts – Subprime Lending
These charts provide information on the laws, regulations, agency guidance, court
opinions and current developments that relate to subprime lending issues. Analysis by
CCH editors also is referenced, as are links to the relevant material in the CCH Federal
Banking Law Reporter and sources on the Internet.
o Federal Banking Quick Charts -- Topics
These charts provide quick answers to common Bank Secrecy questions about
Currency Transaction Reports, Customer Identification Program requirements and
Suspicious Activity Reports.
Updated: March 7, 2016
3
Smart Charts
Internet Research Network: Business and Finance (continued)
Antitrust and Trade Regulation Library
 Antitrust and Trade Regulation – Reporters, Analysis, Primary Material,
Indexes section
o State Unfair Trade Practices Law Smart Chart—Standing and Types of Action
Permitted
Provides a convenient way to aggregate information on who has standing and the types
of actions permitted with regard to State Unfair Trade Practices in all 50 states, the
District of Columbia, and Puerto Rico.
o Advertising Law Guide State Laws Quick Reference Smart Charts
Provide quick reference information on various frequently referenced advertising-related
laws enacted in all 50 states, the District of Columbia, and Puerto Rico.
o Privacy Law in Marketing State Laws Quick Reference Smart Charts
Provide quick reference information on various frequently referenced marketing-related
privacy laws enacted in all 50 states and the District of Columbia.
o Privacy Law in Marketing State Data Security Topics Smart Charts
Provide quick reference information on various frequently referenced marketing-related
privacy laws enacted in all 50 states and the District of Columbia.
o Business Franchise Guide State Laws Quick Reference Smart Charts
Provide information on a variety of issues concerning state data security and information
breach notification laws.
Intellectual Property/Computer and Internet Law Library
 Computer & Internet Law section
o Privacy Law in Marketing State Laws Quick Reference Smart Charts
Provide quick reference information on various frequently referenced marketing-related
privacy laws enacted in all 50 states and the District of Columbia.
o Privacy Law in Marketing State Data Security Topics Smart Charts
Provide quick reference information on various frequently referenced marketing-related
privacy laws enacted in all 50 states and the District of Columbia.
Updated: March 7, 2016
4
Smart Charts
Internet Research Network: HR
Telecommunications Library
 Telecommunications Reports International – Telecom Policy and Legislation
section
o State Telecom Law Compare
Allows users to quickly and easily compare telecommunications laws across multiple
jurisdictions.
Human Resources Management Library
 Tools section
o CCH HR Quick Links
This finding tool is designed to give users fast access to the most frequently requested
topics within CCH's Human Resources Management Library. By selecting one or more
Categories, Topics, and Subtopics, users can quickly link to applicable discussions, laws
and regulations within the products subscribed to.
o CCH State and Federal Employment Law Compare Summaries Complete
Provide succinct summaries of state and federal employment laws, regulations and
executive orders. Covers federal and 52 jurisdictions.
o
CCH State and Federal Employment Law Compare Summaries (3-states
version)
The 3-states version of State and Federal Employment Law Compare provides succinct
summaries of state and federal employment laws, regulations and executive orders in
three states of the subscriber’s choice.
o CCH State and Federal Employment Law Compare Complete
Provide access to laws and rules across multiple jurisdictions with the ability to do quick
comparisons. Covers federal and 52 jurisdictions. Also available in: Labor and
Employment Library, Employment Practices Library section.
o CCH State and Federal Employment Law Compare Complete (3-states version)
The 3-states version of State and Federal Law Compare provides access to laws and
rules in three states of the subscriber’s choice. Also available in: Labor and Employment
Library, Employment Practices Library section.
Payroll Library
 Payroll Management Tools section
o State Payroll Law Compare
Allows users to quickly and easily compare payroll laws across multiple jurisdictions.
Also available in: Tax Research Network, Pension & Payroll Library, Payroll Management
Guide Tools and Tax Treaties section.
o Federal/State Payroll Lookup Tables
Allows users to quickly and easily find and compare rates across multiple jurisdictions.
Also available in: Tax Research Network, Pension & Payroll Library, Payroll Management
Guide Tools and Tax Treaties section; Tax Tools Library, Practice Aids and Lookup
section.
Updated: March 7, 2016
5
Smart Charts
Internet Research Network: HR (continued)
Labor and Employment Library
 Employment Practices Library section
o CCH State and Federal Employment Law Compare Complete
This tool provides succinct summaries of state and federal employment laws, regulations
and executive orders. Covers federal and 52 jurisdictions.
o
CCH State and Federal Employment Law Compare Complete (3-states
version)
The 3-states version of State and Federal Law Compare provides access to laws and
rules in three states of the subscriber’s choice. Also available in: Human Resources
Management Library, Tools section.
Health Care Reimbursement Library
 Medicare and Medicaid Guide section
o Interactive Charts
The CCH DRG Compare Chart provides a comparison of the national unadjusted total
payments for each diagnosis related group (DRG) paid by Medicare in fiscal year 2007
and the new Medicare Severity Diagnosis-Related Groups (MS-DRGs) for fiscal year
2008. The data for the chart comes from Table 5 of the inpatient prospective payment
system (IPPS) final rule for FY 2007 and Table 5 of the IPPS final rule for FY 2008.
Updated: March 7, 2016
6
Smart Charts
Tax Research Network
Accounting & Audit Library
 FAS 109/IAS 12 Manager section
o Multistate FAS 109 Smart Charts
These allow users to compare FAS 109 issues across tax jurisdictions. Also available in:
Federal Tax Library, FAS 109/IAS 12 Manager section; State Tax Library, FAS 109/IAS 12
Manager section; International Tax Library, FAS 109/IAS 12 Manager section.

FIN 48 Manager section
o Multistate FIN 48 Smart Charts
Provide quick access to comprehensive answers and comments for all states, plus the
District of Columbia, on some of the state tax issues that companies will have to
consider in assessing tax positions and complying with FIN 48, including apportionment
rules (i.e., tax years 1997 to present), tax rates (i.e., tax years 1997 to present) and
statutes of limitations. Also available in: Federal Tax Library, FIN 48 Manager section;
State Tax Library, FIN 48 Manager section; International Tax Library, FIN 48 Manager
section.
Federal Tax Library
 FAS 109/IAS 12 Manager section
o Multistate FAS 109 Smart Charts
These allow users to compare FAS 109 issues across tax jurisdictions. Also available in:
Accounting and Auditing Library, FAS 109/IAS 12 Manager section; State Tax Library, FAS
109/IAS 12 Manager section; International Tax Library, FAS 109/IAS 12 Manager section.

FIN 48 Manager section
o Multistate FIN 48 Smart Charts
Provide quick access to comprehensive answers and comments for all states, plus the
District of Columbia, on some of the state tax issues that companies will have to
consider in assessing tax positions and complying with FIN 48, including apportionment
rules (i.e., tax years 1997 to present), tax rates (i.e., tax years 1997 to present) and
statutes of limitations. Also available in: Accounting & Auditing Library, Fin 48 Manager
section; State Tax Library, FIN 48 Manager section; International Tax Library, FIN 48
Manager section.
State Tax Library
 State Tax Reporters section
o Smart Charts
Each state has its own set of Smart Charts that provide information on a variety of topics
including corporate and pass-through income tax, personal income tax, sales and use
taxes, property and other taxes, as well as unclaimed property.
o Legislative Developments
This tool is available for each state and allows users to quickly find any laws enacted
within a given year for various tax types. Each enacted law has a link to a CCH Tax Day
summary, as well as to the text of the bill.
Updated: March 7, 2016
7
Smart Charts
Tax Research Network (continued)
State Tax Library (continued)
 FAS 109/IAS 12 Manager section
o Multistate FAS 109 Smart Charts
These allow users to compare FAS 109 issues across tax jurisdictions. Also available in:
Accounting and Auditing Library, FAS 109/IAS 12 Manager section; Federal Tax Library,
FAS 109/IAS 12 Manager section; International Tax Library, FAS 109/IAS 12 Manager
section.

FIN 48 Manager section
o Multistate FIN 48 Smart Charts
Provide quick access to comprehensive answers and comments for all states, plus the
District of Columbia, on some of the state tax issues that companies will have to
consider in assessing tax positions and complying with FIN 48, including apportionment
rules (i.e., tax years 1997 to present), tax rates (i.e., tax years 1997 to present) and
statutes of limitations. Also available in: Accounting & Auditing Library, Fin 48 Manager
section; Federal Tax Library, FIN 48 Manager section; International Tax Library, FIN 48
Manager section.

Multistate Publications section
o State Tax Smart Charts
Provide information on a variety of topics including corporate and pass-through income
tax, personal income tax, franchise tax, sales and use taxes, property and other taxes,
as well as unclaimed property for all 50 states, plus the District of Columbia.
o Unclaimed Property Smart Charts
These Smart Charts provide state information on unclaimed property topics for all states
plus the District of Columbia. Also available in: State Sales/Property Tax Library, Sales
and Use Tax Smart Charts and Lookups section; Tax Tools Library, Quick Answer Charts
section.
State Business Income Tax Library
 State Business Income Tax Smart Charts and Lookups section
o Multistate Income Tax Smart Charts
These charts provide state information on a variety of corporate and pass-through
income tax topics for the 46 states that impose an income or franchise tax, plus the
District of Columbia. Also available in: Tax Tools Library, Quick Answer Charts section.
o Multistate Income Tax Legislative Developments
These charts allow users to quickly find any corporate income, personal income, or
franchise tax laws enacted within a given year for various jurisdictions. For each enacted
law, there is a link to a CCH Tax Day summary, as well as to the text of the bill.
o Multistate Compliance Developments
This tool, which uses the Smart Chart format, allows users to quickly find CCH Tax Day
summaries relating to compliance issues for taxes based on income, franchise, gross
receipts, capital stock, and net worth for all 50 states and the District of Columbia.
Updated: March 7, 2016
8
Smart Charts
Tax Research Network (continued)
State Business Income Tax Library (continued)
 State Business Income Tax Smart Charts and Tools section (continued)
o Multistate E-Filing Smart Charts
These Smart Charts provide state information on electronic filing requirements and
options for all states, plus the District of Columbia, that have established e-filing
programs for corporations, pass-through entities, and individuals.
o Multistate EFT Smart Charts
These Smart Charts provide state information on electronic funds transfer requirements
and options for all states, plus the District of Columbia, that have established EFT
programs for payment of income tax, estimated tax, and withholding tax by corporations.
Healey & Schadewald’s Annual Revenue Department Surveys (Business Income
Tax) Smart Charts
The Business Income Tax Survey Smart Charts provide state survey information on a
variety of corporate and pass-through income tax topics for the 46 states that impose an
income or franchise tax, plus the District of Columbia. The chart entries are based
entirely on state tax department responses to an extensive survey prepared by John
C. Healy and Michael S. Schadewald in connection with the publication, 2007 Multistate
Corporate Tax Guide, Volume I, Corporate Income Tax. Also available in: Tax Tools
o
Library, Quick Answer Charts section.
o Apportionment Planner
Using Smart Chart technology, the Apportionment Planner is an easy-to-use interactive
planning resource to help tax practitioners meet the challenges of addressing income tax
issues for clients with multistate business operations. The Planner will calculate standard
state apportionment formulas and any special apportionment formula for manufacturers,
as well as provide research links to explanations in the Multistate Corporate Income Tax
Guide.
o Multistate / International Smart Charts
These Smart Charts provide quick access to comprehensive answers and comments for
all states, plus the District of Columbia, relating to state tax issues that impact
corporations with inbound and outbound international operations, including nexus
standards for companies with and without treaty protection, reporting requirements and
water’s edge elections, adjustments to income, and state powers to examine transactions
and require income or reporting adjustments.
Sales / Property Tax Library
 Property Tax section
o Multistate Property Tax Smart Charts
These Smart Charts provide state information on a variety of property tax topics for all
50 states, plus the District of Columbia.
o Multistate Property Tax Legislative Developments
These Smart Charts allow users to quickly find any property tax laws enacted within a
given year for various jurisdictions. Each enacted law has a link to a CCH Tax Day
summary, as well as to the text of the bill.
Updated: March 7, 2016
9
Smart Charts
Tax Research Network (continued)
Sales / Property Tax Library (continued)
 Property Tax section (continued)
o Property Tax Concepts
Using Smart Chart technology, Property Tax Concepts provides an interactive "glossary"
for some of the principal concepts of taxation of real and personal property.
o Multistate Property Tax Assessor Finder
Using Smart Chart technology, the Finder provides contact information (including
websites, where available) for property tax assessors at the state and county levels and
for the District of Columbia.
o Multistate Personal Property Tax Depreciation Tables
Using Smart Chart technology, the Tables provide access to state-issued valuation
guidelines and depreciation schedules for jurisdictions that impose personal property
tax, and for specific industries when applicable. Links are provided to state-issued
personal property tax assessment manuals, depreciation or percent good tables, and
related documents.

Sales and Use Tax Smart Charts and Lookups section
o ProSystem fx Customer Exemptions Smart Charts
These Smart Charts allow users to search states’ exemption codes, using various tax
types.
o Multistate Sales Tax Smart Charts
These provide state information on a variety of sales and use tax topics for the 45 states
that impose sales or transaction taxes, including the District of Columbia. Also available
in: Tax Tools Library, Quick Answer Charts section.
o Multistate Sales Tax Legislative Developments
This tool allows users to quickly find any sales or use tax laws enacted within a given
year for various jurisdictions. Each enacted law has a link to a CCH Tax Day summary,
as well as to the text of the bill.
Healey & Schadewald’s Annual Revenue Department Surveys (Sales Tax) Smart
Charts
The Sales Tax Survey Smart Charts provide state survey information on a variety of
sales and use tax topics for all 45 states that impose sales or transaction taxes, plus the
District of Columbia. The chart entries are based entirely on state tax department
responses to an extensive survey prepared by John C. Healy and Michael S.
Schadewald in connection with the publication, 2007 Multistate Corporate Tax Guide,
Volume II, Sales/Use Tax. Also available in: Tax Tools Library, Quick Answer Charts
o
section.
o SST State Taxability Matrices Smart Charts
These Smart Charts provide taxability information based on the Taxability Matrices
published by the state tax departments pursuant to the Streamlined Sales and Use Tax
Agreement.
Updated: March 7, 2016
10
Smart Charts
Tax Research Network (continued)
Sales / Property Tax Library (continued)
 Sales and Use Tax Smart Charts and Lookups section (continued)
o SST State Compliance Smart Charts
These Smart Charts provide state sales and use tax compliance information based on
the Certificates of Compliance submitted by the state tax departments pursuant to the
Streamlined Sales and Use Tax Agreement.
o Yetter’s Drop Shipment Survey Smart Charts
These Smart Charts provide state survey information on drop shipments for the 45
states that impose sales or transaction taxes, plus the District of Columbia. The chart
entries are based entirely on state tax department responses to an extensive survey
prepared by Diane Yetter in connection with the publication, Drop Shipments: Taxation,
Compliance and Planning. Also available in: Tax Tools Library, Quick Answer Charts
section.
o Unclaimed Property Smart Charts
These Smart Charts provide state information on unclaimed property topics for all states
plus the District of Columbia. Also available in: State Tax Library, Multistate Publications
section; Tax Tools Library, Quick Answer Charts section.
Financial & Estate Planning Library
 Practice Tools, Aids & Quick Answers
o Multistate Transfer Tax Laws Smart Charts
These Smart Charts provide information on which states, in addition to the District of
Columbia and Puerto Rico, impose inheritance, estate, gift, and generation-skipping
transfer taxes and whether or not their transfer taxes are tied to Internal Revenue Code
Secs. 2011 (estate tax) and 2604 (generation-skipping transfer tax). The “coupling date”
is the version of the Code that the state laws reference for purposes of the tax. The chart
entries are based on CCH’s monthly publication, State Inheritance, Estate and Gift Tax
Reporter.
o Multistate Transfer Tax Rates Smart Charts
These Smart Charts provide information on which states, in addition to the District of
Columbia and Puerto Rico, impose inheritance, estate, and gift taxes and the tax rates
applied by each jurisdiction. The entries on the charts are based on CCH’s monthly
publication, State Inheritance, Estate and Gift Tax Reporter. Also available in: Wealth
Management Library, Practice Tools, Aids and Quick Answers section.
o Multistate Asset Protection Smart Charts
These Smart Charts provide state information on a variety of asset protection topics,
such as life insurance, annuities, joint property and trusts for all 50 states and the District
of Columbia. The chart entries are based on the publication, 2008 Multistate Guide to
Estate Planning, by Jeffrey A. Schoenblum. Also available in: Wealth Management
Library, Practice Tools, Aids and Quick Answers section.
Updated: March 7, 2016
11
Smart Charts
Tax Research Network (continued)
Financial & Estate Planning Library (continued)
 Practice Tools, Aids & Quick Answers (continued)
o Multistate Estate Administration Smart Charts
These Smart Charts provide state information on a variety of estate administration topics,
such as the proving of a nondomiciliary will, ancillary probate, simplified procedures for
small estates, the rights of a surviving spouse, the rules of intestate succession, and the
circumstances under which a jurisdiction will impose income tax on an estate, for all 50
states and the District of Columbia. The chart entries are based on the publication
Multistate Guide to Estate Planning, by Jeffrey A. Schoenblum. Also available in: Wealth
Management Library, Practice Tools, Aids and Quick Answers section.
o Multistate Trusts and Estates Income Tax Rates Smart Charts
These Smart Charts provide state information on the applicable income tax rate for trusts
and estates for all 50 states and the District of Columbia. The chart entries are based on
the publication, Multistate Guide to Estate Planning, by Jeffrey A. Schoenblum. Also
available in: Wealth Management Library, Practice Tools, Aids and Quick Answers section.
Wealth Management Library
 Practice Tools, Aids and Quick Answers section
o Multistate Asset Protection Smart Charts
These Smart Charts provide state information on a variety of asset protection topics,
such as life insurance, annuities, joint property and trusts for all 50 states and the District
of Columbia. The chart entries are based on the publication, 2008 Multistate Guide to
Estate Planning, by Jeffrey A. Schoenblum. Also available in: Financial and Estate
Planning Library, Practice Tools, Aids and Quick Answers section.
o Multistate Estate Administration Smart Charts
These Smart Charts provide state information on a variety of estate administration topics,
such as the proving of a nondomiciliary will, ancillary probate, simplified procedures for
small estates, the rights of a surviving spouse, the rules of intestate succession, and the
circumstances under which a jurisdiction will impose income tax on an estate, for all 50
states and the District of Columbia. The chart entries are based on the publication
Multistate Guide to Estate Planning, by Jeffrey A. Schoenblum. Also available in:
Financial and Estate Planning Library, Practice Tools, Aids and Quick Answers section.
o Multistate Trusts and Estates Income Tax Rates Smart Charts
These Smart Charts provide state information on the applicable income tax rate for trusts
and estates for all 50 states and the District of Columbia. The chart entries are based on
the publication, Multistate Guide to Estate Planning, by Jeffrey A. Schoenblum. Also
available in: Financial and Estate Planning Library, Practice Tools, Aids and Quick
Answers section.
Updated: March 7, 2016
12
Smart Charts
Tax Research Network (continued)
Tax Practice Areas Library
 Nonprofit Smart Charts and Practice Aids section
o Simpson Multistate Interactive Nonprofit Research Charts
These Smart Charts provide state information on a variety of nonprofit topics for all 50
states, plus the District of Columbia
o Exempt Organization Reference Chart
Allows users to create charts that provide links to in-depth explanations in the Exempt
Organizations Reporter. Topics include: identification of 33 types of exempt
organizations; identification of the activities engaged in by each; what form is used to
apply initially for exempt status; which federal form must be filed annually by an exempt
organization; whether contributions made can be deducted by the donors; and which
Code section applies to a particular exempt organization.

Oil and Gas Taxation section
o Multistate Oil and Gas Severance Tax Interactive Chart
These Smart Charts provide applicable state oil or gas severance tax rates in those
jurisdictions where severance tax applies.
Pension & Payroll Library
 Payroll Management Guide Tools and Tax Treaties section
o State Payroll Law Compare
Allows users to quickly and easily compare payroll laws across multiple jurisdictions.
Also available in: HR Network, Payroll Library, Payroll Management Tools section.
o Federal/State Payroll Lookup Tables
Allows users to quickly and easily find and compare rates across multiple jurisdictions.
Also available in: HR Network, Payroll Library, Payroll Management Tools section; Tax
Research Network, Tax Tools Library, Practice Aids and Lookup Tables section.
International Tax Library
 FAS 109/IAS 12 Manager section
o Multistate FAS 109 Smart Charts
These allow users to compare FAS 109 issues across tax jurisdictions. Also available in:
Accounting and Auditing Library, FAS 109/IAS 12 Manager section; Federal Tax Library,
FAS 109/IAS 12 Manager section; State Tax Library, FAS 109/IAS 12 Manager section.

FIN 48 Manager section
o Multistate FIN 48 Smart Charts
Provide quick access to comprehensive answers and comments for all states, plus the
District of Columbia, on some of the state tax issues that companies will have to
consider in assessing tax positions and complying with FIN 48, including apportionment
rules (i.e., tax years 1997 to present), tax rates (i.e., tax years 1997 to present) and
statutes of limitations. Also available in: Accounting & Auditing Library, FIN 48 Manager
section; Federal Tax Library, FIN 48 Manager section; State Tax Library, FIN 48 Manager
section.
Updated: March 7, 2016
13
Smart Charts
Tax Research Network (continued)
International Tax Library (continued)
 International Tax Compliance section
o Worldwide Tax Rates and Answers: Europe Complete
Provides information on various tax compliance topics for all 27 European Union
countries and Switzerland, and for 13 Central and Eastern European countries. It also
includes real-time national and local tax rates, prospective tax rates, and current tax
forms and instructions in English.
o Worldwide Tax Rates and Answers: Europe (EU and Switzerland)
Provides information on various tax compliance topics for all 27 European Union
countries and Switzerland. It also includes real-time national and local tax rates,
prospective tax rates, and current tax forms and instructions in English.
o Worldwide Tax Rates and Answers: Central and Eastern Europe
Provides information on various tax compliance topics for 12 Central and Eastern
European countries. It also includes real-time national and local tax rates, prospective
tax rates, and current tax forms and instructions in English.
o Worldwide Tax Rates and Answers: Asia Pacific
Provides information on various tax compliance topics for 17 Asia Pacific Countries. It
also includes real-time national and local tax rates, prospective tax rates, and current tax
forms and instructions in English.
o Worldwide Tax Rates and Answers: The Americas
Provides information on various tax compliance topics for 16 South and North American
Countries. It also includes real-time national and local tax rates, prospective tax rates,
and current tax forms and instructions in English.
o Worldwide Tax Rates and Answers: Emerging Markets
Provides information on various tax compliance topics for 12 Emerging Markets
countries, as well as real-time national and local tax rates, prospective tax rates, and
current tax forms and instructions in English.
o Worldwide Tax Rates and Answers: Emerging Markets with BNA Portfolios
Provides information on various tax compliance topics for 12 Emerging Markets
countries, as well as real-time national and local tax rates, prospective tax rates, and
current tax forms and instructions in English and includes information and links to
pertinent BNA Portfolios.

Tax Treaties and Analysis section
o Tax Treaty Withholding Rate Decision Support Tool
Using Smart Chart technology, users can create charts for each payer country and the
countries with which it has a bilateral tax treaty in force. Also available in: Tax Tools
Library, Practice Aids & Lookup Tables section.
Updated: March 7, 2016
14
Smart Charts
Tax Research Network (continued)
International Tax Library (continued)
 Practice Tools and Aids section
o Tax Treaty Withholding Tax Rate Smart Chart (U.S., Canada and Mexico)
For the U.S., Canada and Mexico, users can create charts for each and the countries
with which they have a bilateral tax treaty in force. Also available in: Tax Tools Library,
Practice Aids & Lookup Tables section.
Tax Tools Library
 Practice Aids and Lookup Tables section
o Tax Treaty Withholding Rate Decision Support Tool
Using Smart Chart technology, users can create charts for each payer country and the
countries with which it has a bilateral tax treaty in force. Also available in: International
Tax Library, Tax Treaties and Analysis section.
o Tax Treaty Withholding Tax Rate Smart Chart (U.S., Canada and Mexico)
For the U.S., Canada and Mexico, users can create charts for each and the countries
with which they have a bilateral tax treaty in force. Also available in: International Tax
Library, Tax Treaties and Analysis section.
o Mortgage Debt Frequently Asked Questions Interactive Chart
This chart provides key issues and focused answers to clearly guide you through each
step of a mortgage workout or foreclosure.
o Federal/State Payroll Lookup Tables
Allows users to quickly and easily find and compare rates across multiple jurisdictions.
Also available in: HR Network, Payroll Library, Payroll Management Tools section; Tax
Research Network, Pension & Payroll Library, Payroll Management Guide Tools and Tax
Treaties section.

Quick Answer Charts section
o Multistate Sales Tax Smart Charts
These provide state information on a variety of sales and use tax topics for the 45 states
that impose sales or transaction taxes, plus the District of Columbia. Also available in:
Sales/Property Tax Library, Sales & Use Tax Smart Charts and Lookups section.
Healey & Schadewald’s Annual Revenue Department Surveys (Sales Tax) Smart
Charts
The Sales Tax Survey Smart Charts provide state survey information on a variety of
sales and use tax topics for all 45 states that impose sales or transaction taxes, plus the
District of Columbia. The chart entries are based entirely on state tax department
responses to an extensive survey prepared by John C. Healy and Michael S.
Schadewald in connection with the publication, Multistate Corporate Tax Guide, Volume
II, Sales/Use Tax. Also available in: Sales/Property Tax Library, Sales & Use Tax Smart
o
Charts and Lookups section.
Updated: March 7, 2016
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Smart Charts
Tax Research Network (continued)
Tax Tools Library (continued)
 Quick Answer Charts section (continued)
o Yetter’s Drop Shipment Survey Smart Charts
These Smart Charts provide state survey information on drop shipments for the 45
states that impose sales or transaction taxes, plus the District of Columbia. The chart
entries are based entirely on state tax department responses to an extensive survey
prepared by Diane Yetter in connection with the publication, Drop Shipments: Taxation,
Compliance and Planning. Also available in: Sales/Property Tax Library, Sales & Use Tax
Smart Charts and Lookups section.
o Unclaimed Property Smart Charts
The Multistate Unclaimed Property Smart Charts provide state information on unclaimed
property topics for all states plus the District of Columbia. Also available in: State Tax
Library, Multistate Publications section; Sales/Property Tax Library, Sales and Use.
o Multistate Income Tax Smart Charts
These charts provide state information on a variety of corporate and pass-through
income tax topics for the 46 states that impose an income or franchise tax, plus the
District of Columbia. Also available in: State Business Income Tax Library, State
Business Income Tax Smart Charts and Lookups section.
Healey & Schadewald’s Annual Revenue Department Surveys (Business Income
Tax) Smart Charts
The Business Income Tax Survey Smart Charts provide state survey information on a
variety of corporate and pass-through income tax topics for all 46 states that impose an
income or franchise tax, plus the District of Columbia. The chart entries are based
entirely on state tax department responses to an extensive survey prepared by
John C. Healy and Michael S. Schadewald in connection with the publication, Multistate
Corporate Tax Guide, Volume I, Corporate Income Tax. Also available in: State
o
Business Income Tax Library, State Business Income Tax Smart Charts and Lookups
section.
ND: 4827-1904-4611, v. 1
Updated: March 7, 2016
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