State Taxation, Third Edition, delivers in-depth analysis pertaining to the tax compliance and planning issues that face the state tax researcher. Tax advisors involved with multistate tax liability need the guidance and clarity that only State Taxation can deliver.

The only way to ensure that you’ll be able to answer state taxation questions, avoid tax pitfalls, and steer your clients toward the most advantageous tax situations is to rely on a source that goes beyond mere reporting of the issues.

State Taxation provides the guidance needed to effectively plan for and meet compliance demands. Topics covered include: Corporate Income Taxes, Franchise Taxes, Sales and Use Taxes, Personal Income Taxes, Death and Gift Taxes, and Intergovernmental Immunities.

Written by noted state taxation scholars and practitioners, State Taxation is often cited by both the U.S. Supreme Court and by state courts and is looked upon as the “last word” on state taxation. Among the many topics covered, you’ll find issues like:

• What kinds of state tax classifications are vulnerable to attack under state uniformity and equality provisions
• When a tax is unconstitutional
• What contacts with a state are sufficient to subject a taxpayer to income tax liability
• When a state discriminates against interstate commerce in violation of the Commerce Clause
• How “solicitation” is defined under P.L. 86-272
• How particular industries are treated under sales and use taxes
• What the current law requires regarding the obligation of an out-of-state vendor to collect use taxes on sales to in-state customers