State and Local Tax Create-a-Chart Library

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State and Local Tax

Create-a-Chart Library

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State And Local Tax

Create-A-Chart Library

Save valuable time with immediate access to

up-to-date multistate tax comparison charts that

are dynamically generated for all 50 states and

District of Columbia

■ Get quick answers directly from the chart as well as

one-click access to primary law and detailed explanations

in our State and Local Tax Reporters.

■ Track changes using date stamps highlighting any changes

in the chart from the beginning of each calendar year.

■ Plan for the future and reﬂect on the past amendments

through links to the current law, historical notes and

pending legislation.

Corporate Income ...................... 4 – 7

Sales and Use Tax ...................... 8 – 20

Personal Income ........................... 20 – 22

Partnership ............................................... 22

Insurance ....................................................... 23

Property Tax ............................................ 23

Cigarettes ..................................................... 23

Franchise Tax ......................................... 24

Fuel Minerals ........................................ 24

Public Utilities .................................... 24

Estate and Gift .................................. 24

Initial Taxes ............................................... 24

eFiling ................................................................... 25 – 27

2 CREATE-A-CHART LIBRARY

CREATE-A-CHART LIBRARY

CORPORATE INCOME

Corporate Tax Rate — 2017

Banks and Financial Institutions' Tax Rate — 2017

Interest Rate on Overpayment and Underpayment

for 2017 (Updated Quarterly)

Apportionment Formula — 2017

Apportionment — Sales Factor — 2017

Apportionment — Payroll Factor — 2017

Apportionment — Property Factor — 2017

NOLs — Pre- or Post- Apportionment — 2017

SALES AND USE TAX

State Sales Tax Rate — 2017

State Tax Rate — Motor Vehicles — 2017

State Tax Rate — Telecommunication Services —2017

Tax Holiday — 2017

Interest Rate on Overpayment and Underpayment

for 2017 (Updated Quarterly)

Textbooks — Sales to Schools Taxable or

Exempt

Textbooks — Sales to Students Taxable or

Exempt

PERSONAL INCOME

Personal Income Tax Rate — 2017

Interest Rate on Overpayment and Underpayment

for 2017 (Updated Quarterly)

FRANCHISE TAX

Franchise Tax Rate— 2017

CIGARETTES AND ALCOHOL

Cigarette Tax Rate — 2017

Tobacco Products Tax Rate — 2017

Beer Excise Tax Rate — 2017

Distilled Spirits Excise Tax Rate — 2017

Wine Excise Tax Rate — 2017

NEWLY ADDED CHARTS:

Create-a-Chart helps me respond to various state and even

local issues because it puts it all in one place. I can see

where there are similarities and where there are differences.

And I can concentrate on where there are differences and

focus my attention on those jurisdictions.

— Tracy Koziel

Tax Supervisor,

Eby-Brown Company

“

FUEL MINERALS

Gasoline Tax Rate — 2017

Diesel Tax Rate — 2017

Biodiesel Tax Rate — 2017

Gasohol Tax Rate — 2017

Propane Tax Rate — 2017

Liqueﬁed Natural Gas (LNG) Tax Rate — 2017

Compressed Natural Gas (CNG) Tax Rate — 2017

Liqueﬁed Petroleum Gas (LPG) Tax Rate — 2017

Ethanol Tax Rate — 2017

Methanol Tax Rate — 2017

E-85 Tax Rate — 2017

M-85 Tax Rate — 2017

A55 Tax Rate — 2017

Aviation Gas Tax Rate — 2017

Jet Fuel Tax Rate — 2017

Severance Tax Rate — Oil — 2017

Severance Tax Rate — Gas — 2017

Conservation Tax Rate — Oil — 2017

Conservation Tax Rate — Gas — 2017

PUBLIC UTILITIES

E911 Surcharge

e-FILING

2016 Corporate Income

2016 Partnership

2016 Personal Income

4 CREATE-A-CHART LIBRARY

CORPORATE INCOME

Includes charts related to IRC conformity, computation of tax

and various compliance issues for corporate income tax

ACCOUNTING METHOD AND PERIOD

Change of Accounting Method — State Follows Federal Rules

Change of Accounting Period — State Follows Federal Rules

ALLOCATION AND APPORTIONMENT — CURRENT YEAR

Alternative Apportionment Formula — Separate Accounting

Corporations — 2017

Payroll Factor — 2017

Property Factor — 2017

Sales Factor — 2017

Alternative Apportionment Formula — Separate Accounting

LLC Income:

Corporate Members

Nonresident Individual Members

Resident Individual Members

Payroll Factor:

Board and Lodging

Bonuses

Commissions

Compensation Earned In-State

Director Compensation

Executive Compensation Included

Independent Contractor Included

Ofﬁce Location

Other Compensation

Salesmen In-State

Time Spent In-State

Transpor tation Employees

Property Factor:

Goods in Transit

Mobile Property

Valuation of Owned Property

Owned Real Property

Owned Tangible Personal Property

Rented Real Property

Rented Tangible Personal Property

S Corporation Income:

Nonresident Individual Shareholders

Resident Individual Shareholders

Sales Factor:

Delivery Place

Location of Property at Time of Order

Ofﬁce Where Negotiated

Receipt or Acceptance of Order

Shipment Origin

Sourcing of Intangibles — Cost of Performance, Market or Other

Rule

Sourcing of Receipts from Lease, Rental and Licensing of Tangible

Personal Property

Sourcing of Receipts from Sale, Lease, Rental and Licensing

of Real Property

Sourcing of Services — Cost of Performance, Market or Other Rule

Special Apportionment Formula:

Airlines

Construction Contractors

Financial Institutions

Insurance Companies

Manufacturers

Mutual Fund Service Providers

Pipeline and Natural Gas

Professional Sports Teams

Publishing

Railroads

Regulated Investment Companies

Telecommunication Companies

Trucking Companies

TV and Radio Broadcasting

Water Transpor tation/Shipping Containers

State Follows Finnigan or Joyce Rule

State Has Adopted UDITPA

Tests for Determining Business Income

Throwback or Throwout Rule

ALLOCATION AND APPORTIONMENT — PRIOR YEARS

Apportionment:

Corporations: 2015 – 2016

Payroll Factor: 2015 – 2016

Property Factor: 2015 – 2016

Sales Factor: 2015 – 2016

Corporations: 1999 – 2014

Payroll Factor: 1999 – 2014

Property Factor: 1999 – 2014

Sales Factor: 1999 – 2014

ANNUAL RETURNS

Combined Reporting Required/Allowed

Water’s-Edge Combined Reporting

Worldwide Combined Reporting

Consolidated Reporting Required/Allowed

Federal Changes:

Amended Return Required

Attach RAR or Other Report

Federal Forms Attached to Return

1. LLCs

2. S Corporations

3. C Corporations

Short Period Return

Change of Accounting Period

Federal Return Filed

Tax Year Less Than 12 Months

Filing Date

KEY FOR PRODUCT TITLES:

Titles on WHITE background are included in the Essential Create-a-Chart (WCHAR)

Titles on the ORANGE background are included in the Corporate Income Tax Premium Create-a-Chart (WCCCQ)

Titles on the BLUE background are included in the Sales and Use Tax Premium Create-a-Chart (WCCSQ)

CORPORATE INCOME

CREATE-A-CHART LIBRARY

COOPERATIVE AGREEMENTS

FTA Uniform Exchange of Information Agreement

Information Sharing Agreement on Abusive Tax Shelters

Reciprocal Enforcement of Taxes

CORPORATE TAX RATE

1999 – 2017

CREDITS AND OTHER INCENTIVES

Alternative Fuels Tax Credit

Credit Allowed for Corporate Headquarters

Credit Allowed for Enterprise Zones

Disabled Access Credit

Education Assistance and Development Credit

Employee Child Care Credit

Energy Conservation Systems and Devices

Green Credit

Historic Property Credit

Investment Tax Credit

Job Creation Tax Credit

Motion Picture Tax Credit

Pollution Control

Credit

Deduction

Renewable Energy Systems and Devices

State Provides R and D Credit

E-FILING

Supports

1. E-Filing

C Corporation Annual Return

Limited Liability Partnerships

LLCs Treated as Corporations

S Corporation Return

2. Online or Web Filing

C Corporation Annual Return

Limited Liability Partnerships

LLCs Treated as Corporations

S Corporation Return

ELECTRONIC FUND TRANSFER

EFT Required or Allowed

ESTIMATED TAXES

Annualized Income Installment Method

Estimated Tax Due Dates — C Corporations

Estimated Tax Installments — C Corporations

Estimated Tax Required

1. LLCs

2. S Corporations

Estimated Tax Safe Harbor — C Corporations

Estimated Tax Threshold — C Corporations

Estimated Taxes — Where to Mail Payment

Penalties — Underpayment of Estimated Tax — C Corporations

FEDERAL CHANGES

Amended Return Required

Attach RAR or Other Report

Reporting Federal Changes

CORPORATE INCOME

State Requires LLCs To File Annual Return

State Requires S Corporations To File Annual Return

BANK AND FINANCIAL INSTITUTIONS’ TAX RATE

Banks and Financial Institutions’ Tax Rate — 2016 and 2017

CAPITAL GAINS AND LOSSES

Capital Loss

Carryback

Carryover

Gain or Loss

Credit Against Other Income

Holding Period

Percent Recognized

Recognition

Net Capital Gains

Net Capital Losses

COMPOSITE RETURNS

Composite Returns — LLCs Treated as Partnerships

Composite Returns — S Corporations

Composite Returns — Nonresident Agreement Required — LLC

Composite Returns — Nonresident Agreement Required — S

Corporation

Composite Returns — Participants

COMPUTATION OF TAX

Bonus Depreciation:

30%

50%

DC Unincorporated Business Tax

Depletion Deduction

Dividends Subject to Dividend Received Deduction

Federal Income Taxes

Foreign Taxes

Franchise Taxes

Interest — Obligations of Taxing State

Interest — Other States’ Obligations

Interest — U.S. Obligations

IRC Section 167 Depreciation

IRC Section 197 Amortization

IRC Section 199 Domestic Production Activities Deduction

IRC Section 78 Dividends

Michigan Business Tax

Michigan Single Business Tax

Mutual Fund Dividends

New Hampshire Business Proﬁts Tax

NOLs — Pre- or post-apportionment 2017

Ohio Commercial Activity Tax

Related Party:

Intangible Expenses

Intangible Income

Interest Expense

Interest Income

Retirement Plan Contributions

Starting Point for Computation of Taxable Income

State and Local Income Tax

Stock Options

Subpart F Income

Texas Margin Tax

Washington Business and Occupation Tax

West Virginia Business and Occupation Tax

6 CREATE-A-CHART LIBRARY

INCOME SUBJECT TO TAX

Income From In-State Business

Income From In-State Property

Income From In-State Sources

INFORMATION RETURNS

1099-MISC

Information Return Due Date — Interest, Rents, etc.

Information Return Required

Annuities

Dividends

Interest

Nonproﬁts

Premiums

Rents/Royalties

INTEREST RATE — CURRENT YEAR

Interest Rate on Overpayment and Underpayment for 2017

Updated Quarterly

INTEREST RATE — PRIOR YEARS

Interest Rate on Overpayment and Underpayment for 2003

Interest Rate on Overpayment and Underpayment for Each Quarter

From 2004 to 2016

IRC PROVISIONS — FEDERAL-STATE COMPARISON

Bad Debts

Bond Premium Amortization

Charitable Contributions Limit

Depletion

Federal ACRS Depreciation Rules

Interest Accrued

Interest Paid

IRC Conformity Date

Obsolescence

Retirement Plan Contributions

Start-Up Expenses

State Allows Dividend Received Deduction

State Allows IRC Section 965 Deduction

State Allows MACRS Depreciation

State Allows NOL Carryback

State Allows NOL Carryforward

State Conforms to Federal Check-the-Box Rules

State Follows Bonus Depreciation

2002 JCWAA

2003 JGTRRA

2008 ESA

2012 ATRA

ARRA of 2009

SBJA of 2010

TRA of 2010

TIPA 2014

PATH 2015

State Follows Federal :

Extended NOL Carryback Period

S Corporation Election

Treatment of Qualiﬁed Subchapter S Subsidiaries

State Follows Federal Treatment of S Corporation:

Built-In Gain

LIFO Recapture

Passive Investment Income

State Follows IRC Section 1031

State Follows IRC Section 108(i) Discharge of Indebtedness

State Follows IRC Section 179

2003 JGTRRA

2004 AJCA

2005 TIPR A

2007 SBWOTA

2008 ESA

2009 ARRA

2010 HIRE Act

2012 ATRA

SBJA of 2010

TRA of 2010

TIPA 2014

PATH 2015

State Follows IRC Section 199

State Follows IRC Section 269

State Follows IRC Section 338 Election Rules

State Follows IRC Section 351

State Follows IRC Section 368(a)(1)(A)

State Follows IRC Section 368(a)(1)(B)

State Follows IRC Section 368(a)(1)(C)

State Follows IRC Section 368(a)(1)(D)

State Follows IRC Section 368(a)(1)(E)

State Follows IRC Section 368(a)(1)(F)

State Follows IRC Section 368(a)(1)(G)

State Follows IRC Section 381

State Follows IRC Section 482

State Follows IRC Section 78

State Follows IRC Section 331 Through 337

State Follows IRC Sections 382, 383 and 384

LIMITATION PERIOD

Statute of Limitations

Assessments

Collection

Refunds

LIMITED LIABILITY COMPANIES

State Authorizes Formation

State Follows Federal Tax Treatment

MULTISTATE TAX COMMISSION

Joint Audit Program Participation

Membership

National Nexus Program

Revised P.L. 86-272 Guidelines

State Conforms to MTC Bulletin 95-1

NEXUS — REQUIREMENTS TO FILE

“Factor Presence“ Standard

Authorized to Do Business

Economic Presence Standard

Physical Presence Standard

CORPORATE INCOME

CREATE-A-CHART LIBRARY

Fixed Dollar Minimum Tax

Franchise Tax

Insurance Companies

TAXPAYER REMEDIES

Administrative Appeals

Judicial Appeals

Prepayment or Bond Required

Revenue Department Appeals

Voluntary Disclosure Agreements

WHERE TO FILE ANNUAL RETURN

For C Corporations and S Corporations:

No Tax or Refund Due

Refund Due

Tax Due

Private Delivery Services

WITHHOLDING — GENERALLY

Private Delivery Services

Individual Form — Wage and Tax Statements

Non-Wage Information Returns:

Individual Form

Minimum Amount Required

Summary Form

Summary Form Due Date

Summary Form

—

Employer Returns

Summary Form — Employer Returns Due Date

WITHHOLDING — PASS THROUGH ENTITIES

LLCs:

Basis

Composite Return Due Date

De Minimis Exception

Forms to Use

Nonresident Members

Payment Due Date

Penalties

Tax Agreement Safe Harbor

Tax Rate

S Corporations:

Basis

Composite Return Due Date

De Minimis Exception

Forms to Use

Nonresident Shareholders

Payment Due Date

Penalties

Tax Agreement Safe Harbor

Tax Rate

PENALTIES

Penalties: Accuracy: Related Underpayment

Civil and Criminal Penalties Related to

1. Failure to File

2. Failure to Pay

3. Fraudulent Returns

4. Understatement

Penalty for Return Preparers

1. Penalty for Disclosing Tax Information

2. Failure to Furnish PTIN

3. Failure to Sign the Return

4. Understatements

Tax Shelters

1. Penalty for Failure to Keep Records

2. List Reportable Transactions

3. Maintain Investor Lists

4. Penalty for Promoting Abusive Shelters

RECORDS

Period For Keeping Records

RETURN/PAYMENT DUE DATE

Filing Date Annual Return:

C Corporation

LLC

S Corporation

Filing Date — C Corporation-Amended Return

Filing Extension:

Afﬁliated Taxpayers — Combined Return and Consolidated Return

Application Filed Online

Attach Federal Form to Return

C Corporation — Federal Extension Followed

C Corporation — State Only Extension

Further Extensions

Initial Period

No Tax Due

Refund

Where to File

Filing Extensions:

1. LLCs

2. S Corporations

Automatic

Federal Extension Followed

State Only Extension

Payment — Due Date and Payment Authority

TAX IMPOSED BY STATE

Alternative Minimum Tax

Corporation Income Tax

Entity Level Fees:

Multimember LLC

S Corporation

Single-Member LLC

Entity Level Income Tax:

Multimember LLC

S Corporation

Single-Member LLC

Entity Level Net Worth or Gross Receipts Tax:

Multimember LLC

S Corporation

Single-Member LLC

CORPORATE INCOME

KEY FOR PRODUCT TITLES:

Titles on WHITE background are included in the Essential

Create-a-Chart (WCHAR)

Titles on the ORANGE background are included in the

Corporate Income Tax Premium Create-a-Chart (WCCCQ)

Titles on the BLUE background are included in the

Sales and Use Tax Premium Create-a-Chart (WCCSQ)

8 CREATE-A-CHART LIBRARY

SALES AND USE TAX

Includes charts covering rates, taxable and exempt items,

transactions and services

COOPERATIVE AGREEMENTS

Reciprocal Enforcement of Taxes

CREDITS AND OTHER INCENTIVES

Credit for Tax Paid to Other State

Energy Conservation Systems and Devices

Heating Fuels

Pollution Control

Renewable Energy System and Devices

E-FILING

E-Filing — Sales and Use Tax Returns

EXEMPTION AND RESALE CERTIFICATES

Certiﬁcate of Exemption Validity Period

Exemption Certiﬁcate Required

MTC Certiﬁcate Accepted As Exemption Certiﬁcate

Resale Certiﬁcate Validity Period

Resale Certiﬁcates Required/Allowed

INTEREST RATE — CURRENT YEAR

Interest Rate on Overpayment and Underpayment for 2017

Updated Quarterly

INTEREST RATE — PRIOR YEARS

Quarterly Interest Rate on Overpayment and Underpayment

From 2004 – 2016

LIMITATION PERIOD

Statute of Limitations for Assessments and Refunds

MAINTENANCE AGREEMENTS

Maintenance Agreements:

Generally — Optional and Required

Charges for Parts Used

Computer Hardware — Optional and

Required

Computer Software — Optional and Required

MULTISTATE TAX COMMISSION

MTC Joint Audit Program Participation

NATURE AND INCIDENCE OF TAX

Legal Incidence of Tax

Seller or Consumer Tax

NEXUS

Afﬁliate Nexus

Amazon Law or “Click-through” Nexus

Catalog Distribution

Delivery by Common Carrier

Delivery in Seller’s Vehicle

Internet Sales

Mail Order Sales

Salesperson in State

Warehouse in State

Warranty Repair Service

PENALTIES

Civil and Criminal Penalties Related to

1. Failure to File

2. Failure to Pay

3. False or Fraudulent Returns

4. Failure to Pay by EFT

RECORDS

Period For Keeping Records

RETURNS AND PAYMENTS

Direct Pay Permits Allowed

EFT Required or Allowed

Payment Due Date

Prompt Payment Discount Given

Return Requirements — Due Dates

Returns and Payments — To Whom Made

SSTA

SSTA Membership

SSTA Certiﬁcate of Compliance — Appendix C,

Part I — Administrative Deﬁnitions

Bundled Transaction

Delivery Charges

Direct Mail

Lease or Rental

Purchase Price

Retail Sale or Sale at Retail

Sales Price

Tangible Personal Property

Telecommunications Nonrecurring Charges

SALES AND USE TAX

Thomson Reuters Checkpoint

rated 5 stars

for the past 13 years in a row

The CPA Practice Advisor

annual review of tax research systems

(December 2004 – December 2016)

CREATE-A-CHART LIBRARY

SSTA Certiﬁcate of Compliance — Appendix C,

Part II — Product Deﬁnitions

Clothing:

Clothing

Accessories or Equipment

Essential

Fur

Protective Equipment

Sport or Recreational Equipment

Computer Related:

Computer

Computer Software

Computer Software Maintenance Contract

Computer Software Maintenance Contract — Mandatory

Computer Software Maintenance Contract — Optional

Delivered Electronically

Electronic

Load and Leave

Prewritten Computer Software

Digital Products:

Digital Audio Works

Digital Audio-Visual Works

Digital Books

Speciﬁed Digital Products

Food and Food Products:

Alcoholic Beverages

Bottled Water

Candy

Dietary Supplement

SALES AND USE TAX

Food and Food Ingredients

Food Sold Through Vending Machines

Prepared Food

Soft Drinks

Tobacco

Health Care:

Drug

Durable Medical Equipment

Grooming and Hygiene Products

Mobility Enhancing Equipment

Over-the-Counter Drug

Prescription

Prosthetic Device

Telecommunications:

800 Ser vice

900 Ser vice

Ancillary S ervices

Coin-Operated Telephone Ser vice

Conference Bridging Service

Detailed Telecommunications Billing Service

Directory Assistance

Fixed Wireless Service

International

Interstate

Intrastate

Mobile Wireless Service

Paging Service

Pay Telephone Ser vice

Prepaid Calling Service

Prepaid Wireless Calling Service

Private Communications Service

Residential Telecommunications Ser vice

Telecommunications Ser vice

Value-Added Non-Voice Data Service

Vertical Ser vice

Voice Mail Service

SSTA Certiﬁcate of Compliance — Appendix C,

Part III — Sales Tax Holiday Deﬁnitions

Sales Tax Holiday

Disaster Preparedness:

Fastening Supply

Food-Related Supply

General Supply

Safety Supply

Supply

KEY FOR PRODUCT TITLES:

Titles on WHITE background are included in the Essential

Create-a-Chart (WCHAR)

Titles on the ORANGE background are included in the

Corporate Income Tax Premium Create-a-Chart (WCCCQ)

Titles on the BLUE background are included in the

Sales and Use Tax Premium Create-a-Chart (WCCSQ)

SALES AND USE TAX

10 CREATE-A-CHART LIBRARY

Eligible Property

Energy Star Qualiﬁed Product

Layaway Sale

Rain Check

School:

Art Supply

Computer Supply

Instructional Material

Supply

SSTA Certiﬁcate of Compliance — Section 301

State Level Administration

Administration of State and Local Sales and Use Taxes

Audit of State and Local Taxes

Prohibition on Audits Conducted by Local Jurisdictions

State Collection and Distribution of Local Taxes

SSTA Certiﬁcate of Compliance — Section 302

State and Local Tax Base

Local Jurisdiction Tax Base Identical to State Tax Base

Tax Base — Electricity, Piped Natural or Artiﬁcial Gas or Other Fuels

Delivered by Seller

Tax Base — Fuels Used to Power Motor Vehicles, Aircraft, Locomotives

or Watercraft

Tax Base — Motor Vehicles, Aircraft, Watercraft, Modular,

Manufactured or Mobile Homes

SSTA Certiﬁcate of Compliance — Section 303

Seller Registration

Information From the Central Registration System

Seller Not Required to Register — Registration Fee Exemption

Seller Registration Through Agent

Seller Registration Without a Signature

SSTA Certiﬁcate of Compliance — Section 304

Notice for State Tax Changes

Advance Notice of Rate Change

Effective Date of Rate Change

Legislative Changes in Tax Base and Changes to Regulations

Limitation of Seller’s Liability — No Notice of Effective Date of Rate

Change

SSTA Certiﬁcate of Compliance — Section 305

Local Rate and Boundary Changes

Limitation on Effective Date of Local Rate Changes

Limitation on Effective Date of Local Rate Changes From Catalog

Sales

Limitation on Local Boundary Changes

Local Jurisdictions Levying Sales or Use Tax

More Than One Tax Rate in a Zip Code

State Maintains Database:

1. Assigning Each Five-Digit and Nine-Digit Zip Code

2. Identifying Jurisdictional Rate Information Using FIPS Codes

3. With Boundary Changes

State-Provided Records for Assigning Taxing Jurisdictions and Rates:

Database Format

Federal Mobile Telecommunications Sourcing Act

Vendor-Provided Address-Based Database:

Database Format

Federal Mobile Telecommunications Sourcing Act

SSTA Certiﬁcate of Compliance — Section 306

Relief from Certain Liability

Collecting Incorrect Tax Due to Reliance on State Provided Data

SSTA Certiﬁcate of Compliance — Section 307

Database Requirements and Exceptions

State Provided Section 305 Database — Format

Vendor Provided Section 305 Database — Sections 305, 306 and

307 Requirements

SSTA Certiﬁcate of Compliance — Section 308

State and Local Tax Rates

Additional Tax Rate on Food and Food Ingredients and Drugs

Local Jurisdictions’ Sales or Use Tax Rate Identical

More Than One Local Jurisdiction Sales or Use Tax Rate

More Than One State Sales and Use Tax Rate

SSTA Certiﬁcate of Compliance — Section 310

General Sourcing Rules

Address of Purchaser:

In Seller’s Business Records

Obtained During Consummation of Sale

Deﬁnition of Transportation Equipment

Leases and Rentals:

Motor Vehicles, Trailers, Semi-Trailers or Aircraft — No Recurring

Periodic Payments

Checkpoint has deﬁnitely been

a helpful tool in training staff

and getting them up to speed

on research issues.

— Ashley Couey

Senior Manager, Federal

Income Tax, UPS

“

SALES AND USE TAX

CREATE-A-CHART LIBRARY

Motor Vehicles, Trailers, Semi-Trailers or Aircraft — Recurring

Periodic Payments

No Recurring Periodic Payments

Recurring Periodic Payments

Transpor tation Equipment

Location From Which Product Shipped/Was First Available for

Transmission/From Which Service Was Provided

Location of Receipt

Location of Seller

SSTA Certiﬁcate of Compliance — Section 310.1

Election for Origin-Based Sourcing

Compliance With Provisions of 310.1 B and C

Sourced Where Order is Received

SSTA Certiﬁcate of Compliance — Section 311

General Sourcing Deﬁnitions

Deﬁnition of “Receive” and “Receipt”

SSTA Certiﬁcate of Compliance — Section 313 — Direct Mail

Sourcing

Collect Tax Based on Jurisdictional Information Submitted by Buyer

Direct Mail:

No Direct Pay Permit, Exemption Certiﬁcate Claiming Direct Mail

or Jurisdictional Information

Relief From Liability — Receipt of Direct Mail Form, Exemption

Certiﬁcate Claiming Direct Mail or Other Statement

Other Direct Mail:

No Direct Pay Permit or Exemption Certiﬁcate Claiming Direct Mail

Relief From Liability — Receipt of Direct Pay Permit, Exemption

Certiﬁcate Claiming Direct Mail or Other Statement

SSTA Certiﬁcate of Compliance — Section 313.1

Origin-Based Direct Mail Sourcing

State Adopts Origin-Based Direct Mail Sourcing

SSTA Certiﬁcate of Compliance — Section 314 — Telecom Sourcing

Rule

Ancillary Service

Internet Access Service

Mobile Telecommunication Service Other Than Air-to-Ground

Radiotelephone Service and Prepaid Calling Service

Post-Paid Calling Service

Prepaid Wireless Calling Service

Private Communication Service:

Multi-Jurisdiction Termination Points

Source 50% in Each Level of Jurisdiction

Sourcing Based on Apportioned Percentage

Private Communication Service — Termination Points in Single

Jurisdiction

Telecommunication Services Sold on Call-by-Call Basis

Telecommunication Services Sold on Other Than Call-by-Call Basis

SSTA Certiﬁcate of Compliance — Section 315

Telecom Sourcing Deﬁnitions

Air-to-Ground Radiotelephone Service

Ancillary Services

Call-by-Call Basis

Communications Channel

Customer

Customer Channel Termination Point

End User

Home Service Provider

Mobile Telecommunications Service

Place of Primary Use

Post-Paid Calling Service

Prepaid Calling Service

Prepaid Wireless Calling Service

Private Communication Service

Service Address

SSTA Certiﬁcate of Compliance — Section 316

Enactment of Exemptions

Entity and Use-Based Exemptions — Exemption Consistent With Part

II of the Library of Deﬁnitions and Section 327

Product-Based Exemptions — Exemption Consistent With Part II of the

Library of Deﬁnitions and Section 327

Product-Based Exemptions — Exemption for Speciﬁc Items Included

Within Product Deﬁnition

Use-Based Exemptions — Exemption for an Item Not a Product-Based

Exemption for a Product That Includes Such Item

KEY FOR PRODUCT TITLES:

Titles on WHITE background are included in the Essential

Create-a-Chart (WCHAR)

Titles on the ORANGE background are included in the

Corporate Income Tax Premium Create-a-Chart (WCCCQ)

Titles on the BLUE background are included in the

Sales and Use Tax Premium Create-a-Chart (WCCSQ)

12 CREATE-A-CHART LIBRARY

SSTA Certiﬁcate of Compliance — Section 317

Administration of Exemptions

Claiming Exemption Electronically

Direct Pay Permit, Exemption Certiﬁcate, etc.

Drop Shipments — Resale Exemption

Purchaser’s Signature Not Required

Relief from Liability:

Blanket Exemption Certiﬁcate

Exemption Certiﬁcate or Relevant Information Obtained Within 90

Days After Sale

Improper Claim of Exemption by Purchaser

Proof of Exemption Obtained Within 120 Days Following Request

for Substantiation

Request for Substantiation:

Seller Given 120 Days to Obtain Proof of Exemption

Seller Maintains Exempt Transaction Records

Seller Obtains Identifying Information/Reason for Claiming

Exemption

Seller Obtains Same Information for Proof Regardless of Medium

Sellers Required to Update Exemption Certiﬁcate Information or

Reapply to Claim Certain Exemption

State Issued Identiﬁcation Numbers for Exempt Purchasers

Streamlined Exemption Certiﬁcate Posted on State Website

SSTA Certiﬁcate of Compliance — Section 318 — Uniform Tax

Returns

Due Date Falls on a Saturday or Sunday or Legal Holiday

Exemption Information on Part 2 of Simpliﬁed Electronic Return

Failure to Timely File Return — Notice

Model 1, Model 2 and / or Model 3 Sellers’ Tax Returns

Model 4 Seller Allowed to File Simpliﬁed Electronic Return

One Tax Return For State and All Local Jurisdictions

Return Due Date

Sellers Anticipating No Sales

State Acceptance of Simpliﬁed Electronic Return

SSTA Certiﬁcate of Compliance — Section 319

Uniform Rules for Remittance of Funds

Alternative Method for “Same Day” Payment If Electronic Fund

Transfer Fails

Due Date Falls on a Day The Federal Reserve Bank is Closed

Due Date Falls on a Saturday or Sunday or Legal Holiday

Format of Data Accompanying Remittance

More Than One Remittance for Each Return

Payment by ACH Credit and ACH Debit

Seller Collects More Than $30,000 In-State During Preceding Year

SSTA Certiﬁcate of Compliance — Section 320

Uniform Rules for Recovery of Bad Debts

Allocation of a Bad Debt Among States

Bad Debt:

Exceeds Taxable Sales

Subsequently Collected — Application of Payment

Subsequently Collected — Reporting Payment

CSP Claim for Bad Debt Allowance

Deduction for Bad Debts

Deﬁnition of Bad Debt

Period for Taking Deduction:

Seller Not Required to File Federal Income Tax Return

Seller Required to File Federal Income Tax Return

SALES AND USE TAX

CREATE-A-CHART LIBRARY

SSTA Certiﬁcate of Compliance — Section 321

Conﬁdentiality and Privacy Protections Under Model 1

Enforcement of Privacy Policy

Personally Identiﬁable Information:

No Longer Required for Section 321 Purposes

Practices Relating to Collection, Use and Retention

Reasonable Access: Correcting Inaccuracies

Request for Access by Non-Member States

SSTA Certiﬁcate of Compliance — Section 322

Sales Tax Holidays

Exemption Certiﬁcate or Other Certiﬁcation Required

Exemption for Items Deﬁned in Part II or Part III (B) of the Library of

Deﬁnitions

Notice of Tax Holiday

Price Threshold:

Exempt Items Priced Below Threshold

Exempt Only a Portion of Price

Procedural Requirements:

Bundled Sales

Coupons and Discounts

Delivery Charges

Different Time Zones

Exchanges

Layaway Sales

Order Date and Back Orders

Rain Checks

Returns

Splitting of Items Normally Sold Together

Product Based Exemption Limited to Personal or Non-Business Use

Sales Tax Holidays

State Apply Entity or Use Based Exemption

SSTA Certiﬁcate of Compliance — Section 323 — Caps and

Thresholds

Cap on Application of Rate — No Additional Burden on Retailer

Cap on Application of Rates or Exemptions — Value of Transaction or

Item — Local Jurisdictions

Cap on Application of Rates or Exemptions — Value of Transaction or

Item — State

Cap on Value of Essential Clothing

SSTA Certiﬁcate of Compliance — Section 324 — Rounding Rule

Collecting Tax on Bracket System

Computation Carried to the 3rd Decimal Place

Computing Tax on an Item or Invoice Basis

Method of Rounding to Next Cent

SSTA Certiﬁcate of Compliance — Section 325

Customer Refund Procedures

Accrual of Cause of Action Against Seller

Presumption of Reasonable Business Practice

SSTA Certiﬁcate of Compliance — Section 326 — Direct Pay Permits

Direct Pay Permit Allowed

SSTA Certiﬁcate of Compliance — Section 327 — Library of

Deﬁnitions

State Deﬁnition Substantially the Same as Library Deﬁnitions

State Deﬁnitions Not Contrary to Library Deﬁnitions

State Taxes or Exempts Products and Services Included in Each Part II

or Part III (B) Deﬁnition

SALES AND USE TAX

SSTA Certiﬁcate of Compliance — Section 328 — Taxability Matrix

Notice of Changes in Taxability Matrix

Relief From Liability — Erroneous Data in the Matrix

Sales Tax Holiday Noted in Matrix

Speciﬁed Digital Products Noted in Matrix

Taxability Matrix in Downloadable Format

SSTA Certiﬁcate of Compliance — Section 329

Effective Date for Rate Changes

Rate Changes for Services

Rate Decrease

Rate Increase

SSTA Certiﬁcate of Compliance — Section 330 — Bundled

Transactions

Computer Software Maintenance Contracts

Deﬁnition of “Bundled Transaction”

Transactions Including Telecommunication, Ancillary, Internet Access,

etc.:

Products With Different Tax Rates

Taxable and Nontaxable Items

SSTA Certiﬁcate of Compliance — Section 331

Relief From Certain Liability for Purchasers

Direct Pay Permit Holder Relied on Erroneous Data Provided by State

Erroneous Data on State Taxability Matrix

Nonpayment of Correct Tax in Circumstances Described in Section 331 A

Purchaser Using Databases Pursuant to Section 305 (F), (G) and (H)

Purchaser’s Seller or CSP Relied on Erroneous Data Provided by State

SSTA Certiﬁcate of Compliance — Section 332

Speciﬁed Digital Products

Digital Products Included in Deﬁnition of Ancillary Services, Software,

Telecommunications Services or TPP

Sale of a Digital Code

Tax on Digital Products:

Application to End User

Not Conditioned on Continued Payment

Sale With Right of Permanent Use

Transferred to Other Than End User or With Right of Less Than

Permanent Use or Conditioned on Continued Payment

SSTA Certiﬁcate of Compliance — Section 333

Use of Speciﬁed Digital Products

Product Transferred Electronically Included in Deﬁnition of Tangible

Personal Property

SSTA Certiﬁcate of Compliance — Section 334

Prohibited Replacement Taxes

State Has Prohibited Replacement Taxes

KEY FOR PRODUCT TITLES:

Titles on WHITE background are included in the Essential

Create-a-Chart (WCHAR)

Titles on the ORANGE background are included in the

Corporate Income Tax Premium Create-a-Chart (WCCCQ)

Titles on the BLUE background are included in the

Sales and Use Tax Premium Create-a-Chart (WCCSQ)

SALES AND USE TAX

Best Search Technology Solution

INTUITIVE SEARCH

2015 SIIA CODiE Awards

FINALIST

Content

Search Technology Solution

INTUITIVE SEARCH

Thomson Reuters Checkpoint

RECENT AWARDS

AND ACCOLADES

2015 CPA Practice Advisor

NOMINEE

Tax & Accounting Technology Innovation

INTUITIVE SEARCH

14 CREATE-A-CHART LIBRARY

SSTA Certiﬁcate of Compliance — Section 401 — Seller

Participation

Central Registration System and Collection of Taxes — Nexus

Determination

Participation in Governing Board’s Online Registration System

SSTA Certiﬁcate of Compliance — Section 402

Amnesty for Registration

Amnesty for Seller Not Registered In-State Preceding State’s

Participation in Agreement

Amnesty for Sellers Registered Prior to State Joining Agreement

Applicability to Taxes Already Paid or Collected

Applicability to Taxes Due From a Seller in Its Capacity as Buyer

Effective Period of Amnesty

Seller Who Has Received Notice of Audit

Waiver of Tax, Penalty and Interest for Period Seller Was Not Registered

SSTA Certiﬁcate of Compliance — Section 403 — Method of

Remittance

Model 1 Sellers Select CSP as Agent to Perform All Functions

Model 2 Sellers Select CAS Which Calculates Amount of Tax Due

Model 3 Sellers Use Own System That Has Been Certiﬁed as a CAS

Seller Selects One of the Technology Models

SSTA Certiﬁcate of Compliance — Section 404

Registration by an Agent

Agent Appointments Submitted

Seller May be Registered by an Agent

SSTA Certiﬁcate of Compliance — Section 501

Provider and System Certiﬁcation

SSTA Certiﬁcate of Compliance — Section 502

State Review and Approval of Certiﬁed Automated

System Software and Certain Liability Relief

Correction of Erroneous Classiﬁcation of Items

Relief from Liability:

CSPs

Reliance on Certiﬁcation

Review of Software Submitted for Certiﬁcation

SSTA Certiﬁcate of Compliance — Section 601

Monetary Allowance Under Model 1

Monetary Allowance to CSP

SSTA Certiﬁcate of Compliance — Section 602

Monetary Allowance for Model 2 Sellers

Monetary Allowance to Model 2 Sellers

STREAMLINED SALES TAX AGREEMENT — TAXABILITY MATRIX

Administrative Deﬁnitions

Delivery Charges — Direct Mail, Crating, Packing, Preparation for

Mailing or Delivery and Similar Charges

Delivery Charges — Direct Mail — Postage

Delivery Charges — Direct Mail — Transportation, Shipping and

Similar Charges

Delivery Charges — Other Than Direct Mail — Handling, Crating,

Packing, Preparation for Mailing or Delivery and Similar Charges

Delivery Charges — Other Than Direct Mail — Transportation,

Shipping Postage and Similar Charges

Sales Price — Charges for Service to Complete Sale Other Than

Delivery and Installation

Sales Price — Installation Charges

SALES AND USE TAX

CREATE-A-CHART LIBRARY

Sales Price — Telecommunication Nonrecurring Charges

Sales Price — Value of Trade-In

Taxes — State and Local Taxes That Retail Seller May, But Not

Required to, Collect

Taxes — Tribal Taxes That Retail Seller May, But Not Required to,

Collect

Tax Administration Practices on Vouchers:

Discount Not Included in Sales Price

Discount Reimbursed by Third Party

Seller’s Cost and Expenses Included in Sales Price

Tax Administration Practices on Credits:

Audit Sampling

Characterization of the Sale

Credit Against Sales Tax

Credit Against Use Tax

Direct Mail

Leases/Rentals — Accelerated Payments

Leases/Rental — Deferred Collection

Lessor Acquisition

Local Taxes — Credit Allowed for Both State and Local Taxes Paid

to Other State

Local Taxes — No Credit for Local Sales or Use Taxes Paid to Other

State Against State Tax

Reciprocity — Credit Allowed Only If Other State Provides

Reciprocal Credit

Reciprocity — Credit Allowed Whether or Not Other State Provides

Reciprocal Credit

Sales Price Components — Full Credit Allowed

Sales Price Components — Partial Credit Allowed

Similar Taxes — Credit Against “Similar Taxes” Imposed by the

State

Similar Taxes — Credit for “Similar Taxes” Paid to Another

Jurisdiction

Sourcing When Receipt Location is Known

Sourcing When Receipt Location is Unknown

Transactions Involving Taxable and Exempt Products — Full Credit

Allowed

Transactions Involving Taxable and Exempt Products — Partial

Credit Allowed

Clothing and Related Products:

Accessories or Equipment

Clothing

Essential Clothing Priced Below a Speciﬁed Threshold

Fur Clothing

Protective Equipment

Sport or Recreational Equipment

Computer Related Products:

Computers

Custom Software

Custom Software Delivered Electronically

Custom Software Delivered Via Load and Leave

Prewritten Software

Prewritten Software Delivered Electronically

Prewritten Software Delivered Via Load and Leave

Contact Lenses with a Prescription:

Paid for by Medicaid

Paid for by Medicare

Reimbursed by Medicaid

Reimbursed by Medicare

Contact Lenses Without a Prescription

Corrective Eyeglasses With a Prescription:

Paid for by Medicaid

Paid for by Medicare

Reimbursed by Medicaid

Reimbursed by Medicare

Corrective Eyeglasses Without a Prescription

Delivery Charges — Direct Mail:

Handling, Crating, Packing, Preparation for Mailing or Delivery and

Similar Charges

Postage

Transportation, Shipping, Postage and Similar Charges

Delivery Charges — Other Than Direct Mail:

Handling, Crating, Packing, Preparation for Mailing or Delivery and

Similar Charges

Transportation, Shipping, Postage and Similar Charges

Dental Prosthesis With a Prescription

Paid for by Medicaid

Paid for by Medicare

Reimbursed by Medicaid

Reimbursed by Medicare

Dental Prosthesis Without a Prescription

Digital Products Transferred Electronically:

Other Than Digital Audio Visual Works, Audio Works or Books

Subscription v. Non-Subscription

Digital Products:

Digital Audio-Visual Works:

Sold to an End User With Rights for Permanent Use

Sold to Users Other Than the End User

Sold With Rights of Use Conditioned on Continued Payment

Sold With Rights of Use Less Than Permanent Use

Digital Audio Works:

Sold to An End User With Rights For Permanent Use

Sold to Users Other Than the End User

Sold With Rights of Use Conditioned on Continued Payment

Sold With Rights of Use Less Than Permanent Use

Digital Books:

Sold to an End User With Rights for Permanent Use

Sold to Users Other Than the End User

Sold With Rights of Use Conditioned On Continued

Payments

Sold With Rights of Use Less Than Permanent Use

KEY FOR PRODUCT TITLES:

Titles on WHITE background are included in the Essential

Create-a-Chart (WCHAR)

Titles on the ORANGE background are included in the

Corporate Income Tax Premium Create-a-Chart (WCCCQ)

Titles on the BLUE background are included in the

Sales and Use Tax Premium Create-a-Chart (WCCSQ)

16 CREATE-A-CHART LIBRARY

Drugs for Animal Use:

Free Samples

Free Samples — Prescription Drugs

Grooming and Hygiene Products for Animal Use

Insulin for Animal Use With a Prescription

Insulin for Animal Use Without a Prescription

Medical Oxygen for Animal Use With a Prescription

Medical Oxygen for Animal Use Without a Prescription

Drugs for Animal Use — No Prescription

Over the Counter With Prescription

Over the Counter Without Prescription

Sale of Prescription Drugs to Hospitals and Other Animal

Medical Facilities

Sale to Veterinary Hospitals and Other Animal Medical Facilities

With Prescription

Drugs for Human Use:

Free Samples

Free Samples of Prescription Drugs

Grooming and Hygiene Products for Human Use

With Prescription

Without Prescription

Insulin for Human Use With a Prescription

Insulin for Human Use Without a Prescription

Medical Oxygen for Human Use With a Prescription

Medical Oxygen for Human Use Without a Prescription

Over the Counter With Prescription

Over the Counter Without Prescription

Sale of Prescription Drugs to Hospitals

Sale of Prescription Drugs to Other Medical Facilities

Sale to Hospitals

Sale to Other Medical Facilities

With Prescription

Without Prescription

Durable Medical Equipment for Home Use:

With a Prescription

With a Prescription Paid for by Medicaid

With a Prescription Paid for by Medicare

With a Prescription Reimbursed by Medicaid

With a Prescription Reimbursed by Medicare

Without a Prescription

Durable Medical Equipment Not for Home Use:

With a Prescription

With a Prescription Paid for by Medicaid

With a Prescription Paid for by Medicare

With a Prescription Reimbursed by Medicaid

With a Prescription Reimbursed by Medicare

Without a Prescription

Durable Medical Equipment — Repair and Replacement Parts for

Equipment for Single Patient Use

Enteral Feeding Systems for Home Use:

Without a Prescription

With a Prescription

With a Prescription Paid for by Medicaid

With a Prescription Paid for by Medicare

With a Prescription Reimbursed by Medicaid

With a Prescription Reimbursed by Medicare

Enteral Feeding Systems Not for Home Use:

With a Prescription

With a Prescription Paid for by Medicaid

With a Prescription Paid for by Medicare

With a Prescription Reimbursed by Medicaid

With a Prescription Reimbursed by Medicare

Without a Prescription

Hearing Aids With a Prescription:

Paid for by Medicaid

Paid for by Medicare

Reimbursed by Medicaid

Reimbursed by Medicare

Hearing Aids Without a Prescription

Kidney Dialysis Equipment for Home Use:

With a Prescription

With a Prescription Paid for by Medicaid

With a Prescription Paid for by Medicare

With a Prescription Reimbursed by Medicaid

With a Prescription Reimbursed by Medicare

Without a Prescription

Kidney Dialysis Equipment Not for Home Use:

With a Prescription

With a Prescription Paid for by Medicaid

With a Prescription Paid for by Medicare

With a Prescription Reimbursed by Medicaid

With a Prescription Reimbursed by Medicare

Without a Prescription

Mobility Enhancing Equipment With a Prescription:

Paid for by Medicaid

Paid for by Medicare

Reimbursed by Medicaid

Reimbursed by Medicare

Mobility Enhancing Equipment Without a Prescription

Mandatory Maintenance Contracts:

Custom Software

Custom Software Delivered Electronically

Custom Software Delivered Via Load and Leave

Prewritten Software

Prewritten Software Delivered Electronically

Prewritten Software Delivered Via Load and Leave

Optional Maintenance Contracts Sold For One Non-Itemized Price:

Provide Support Services

Provide Updates or Upgrades and Support Services

SALES AND USE TAX

KEY FOR PRODUCT TITLES:

Titles on WHITE background are included in the Essential

Create-a-Chart (WCHAR)

Titles on the ORANGE background are included in the

Corporate Income Tax Premium Create-a-Chart (WCCCQ)

Titles on the BLUE background are included in the

Sales and Use Tax Premium Create-a-Chart (WCCSQ)

CREATE-A-CHART LIBRARY

Provide Updates or Upgrades Delivered Electronically and Support

Services

Provide Updates or Upgrades Delivered Via Load and Leave and

Support Services

Optional Maintenance Contracts — Custom Software:

Support Ser vices

Updates or Upgrades

Updates or Upgrades and Support Services

Updates or Upgrades Delivered Electronically

Updates or Upgrades Delivered Electronically and Support

Services

Updates or Upgrades Delivered Via Load and Leave

Updates or Upgrades Delivered Via Load and Leave and

Support Services

Optional Maintenance Contracts — Prewritten Software:

Updates or Upgrades

Updates or Upgrades Delivered Electronically

Updates or Upgrades Delivered Via Load and Leave

Oxygen Delivery Equipment for Home Use:

With a Prescription

With a Prescription Paid for by Medicaid

With a Prescription Paid for by Medicare

With a Prescription Reimbursed by Medicaid

With a Prescription Reimbursed by Medicare

Without a Prescription

Oxygen Delivery Equipment Not For Home Use:

With a Prescription

With a Prescription Paid for by Medicaid

With a Prescription Paid for by Medicare

With a Prescription Reimbursed by Medicaid

With a Prescription Reimbursed by Medicare

Without a Prescription

Prosthetic Devices With a Prescription:

Paid for by Medicaid

Paid for by Medicare

Reimbursed by Medicaid

Reimbursed by Medicare

Prosthetic Devices Without a Prescription

Food and Food Products:

Bottled Water

Food and Food Ingredients

Candy

Dietary Supplements

Soft Drinks

Food Sold Through Vending Machines

Prepared Food:

Prepared Food

Bakery Items Sold Without Eating Utensils Provided by the Seller

Sold Without Eating Utensils in Unheated State by Weight or

Volume as a Single Item

Meat or Seafood Products Sold Without Eating Utensils in

Unheated State by Weight or Volume as a Single Item

SALES AND USE TAX

Sold Without Eating Utensils Provided by a Seller Engaged in Food

Manufacturing

Sold Without Utensils Provided by the Seller that Ordinarily

Requires Cooking (as opposed to just reheating) by the Consumer

Prior to Consumption

Sales Price:

Charges for Service to Complete Sale Other Than Delivery and

Installation

Installation Charges

Telecommunication Nonrecurring Charges

Value of Trade-In

Sales Tax Holiday:

Sales Tax Holiday

All Disaster Preparedness Supply

All Energy Star Qualiﬁed Products

Clothing

Clothing Accessories and Equipment

Computers

Disaster Preparedness Fastening Supply

Disaster Preparedness Food-Related Supply

Disaster Preparedness General Supply

Disaster Preparedness Safety Supply

Prewritten Computer Software

Protective Equipment

School Art Supply

School Computer Supply

School Instructional Material

School Supply

Speciﬁc Disaster Preparedness Supply

Sales Tax Holiday-Speciﬁc Energy Star Products/Classiﬁcations:

Air-Source and Geothermal Heat Pumps

Ceiling Fans

Central and Room Air Conditioners

Clothes Washers

Dehumidiﬁers

Freezers and Refrigerators

Programmable Thermostats

Sport and Recreational Equipment

We can make charts in Checkpoint

that we can keep and save and easily

reference — and those are really

helpful and save us time.

— Jeanette Scott

Tax Accountant

Ingram Industries

“

18 CREATE-A-CHART LIBRARY

Telecommunications and Related Products — Ancillary Services:

Conference Bridging Service

Detailed Telecommunications Billing Service

Directory Assistance

Vertical Ser vice

Voice Mail Service

Telecommunications:

Coin-Operated Telephone Ser vice

International:

800 Ser vice

900 Ser vice

Fixed Wireless Service

Mobile Wireless Service

Prepaid Calling Service

Prepaid Wireless Calling Service

Private Communications Service

Residential Telecommunications Ser vice

Telecommunications Ser vice

Value-Added Non-Voice Data Service

Interstate:

800 Service

900 Service

Fixed Wireless Service

Mobile Wireless Service

Prepaid Calling Service

Prepaid Wireless Calling Service

Private Communications Service

Residential Telecommunications Ser vice

Telecommunications Ser vice

Value-Added Non-Voice Data Service

Intrastate :

800 Ser vice

900 Ser vice

Fixed Wireless Service

Mobile Wireless Service

Prepaid Calling Service

Prepaid Wireless Calling Service

Private Communications Service

Residential Telecommunications Ser vice

Telecommunications Ser vice

Value-Added Non-Voice Data Service

Local Service as Deﬁned by State

Paging Service

Pay Telephone Ser vice

SALES TAX HOLIDAY

Sales Tax Holidays — 2004 – 2017

SOURCING RULES

Sourcing — Interstate Sales

Sourcing — Intrastate Sales

STATEMENT OF TAX

Separate Statement of Tax Required

TAX BASE

Bad Debts

Balance on Repossessed Goods

Basis — Sales Tax and Use Tax

Car Manufacturer’s Rebate

Cash Discount

Conditional and Credit Sales

Coupons — Manufacturers and Retailers

Finance Charges

Handling Charges

Installation Charges — Tangible Personal Property

Other Taxes

Returned Goods

Shipping Charges

State Applies True Object Test

Trade-Ins

TAX IMPOSED

Sales Tax Imposed

Use Tax Imposed

TAX RATE

Small Sale Exemption

State Sales Tax Rate — 2003 – 2017

State Tax Rate — Motor Vehicles — 2008 – 2017

State Tax Rate — Telecommunications Services 2012 – 2017

TAXABLE OR EXEMPT ITEMS AND TRANSACTIONS

Admissions

Aircraft Sales To Nonresidents

Alcoholic Beverages

Bakery Items

Barter and Exchange

Bulk Sales

Candy

Carbonated Beverages

Clothing:

Clothing Accessories

Clothing and Footwear — Special Order

Clothing — Alteration

Clothing — Taxable or Exempt

Computer Hardware Taxable or Exempt

Computer Software Taxable or Exempt

Custom

Downloaded

Prewritten

Containers

Digital Products

Drop Shipper Responsible for Collecting Tax

Durable Medical Equipment

Food and Groceries

Gift and Promotional Items

IRC Section 351 Property Transfer

Jet Fuel

Labels

Leased Personality

Lodging and Room Rentals

Magazines and Other Periodicals

Mobility Enhancing Equipment

Motor Vehicle Leases

SALES AND USE TAX

KEY FOR PRODUCT TITLES:

Titles on WHITE background are included in the Essential

Create-a-Chart (WCHAR)

Titles on the ORANGE background are included in the

Corporate Income Tax Premium Create-a-Chart (WCCCQ)

Titles on the BLUE background are included in the

Sales and Use Tax Premium Create-a-Chart (WCCSQ)

CREATE-A-CHART LIBRARY

SALES AND USE TAX

Motor Vehicle Rentals — Additional Surcharge Imposed

Newspapers

Non-Carbonated Beverages

Occasional Sales

Packaging

Paper Goods or Products

Prepaid Phone Cards

Prepared Food

Prescription Drugs

Property Transfer

Related to Liquidation

Related to Reorganization

Protective Clothing or Equipment

Sale of Materials to Repairers

Sale of Repossessed Property

Sales of Machinery to Contractors or Manufacturers

Sales to Educational Institutions

Sales of Materials to Contractors or Manufacturers

Sales to Federal Government

Sales to Nonproﬁt Organizations

Sales to State Government

Sports or Recreational Equipment

Textbooks — Sales to Schools Taxable or Exempt

Textbooks — Sales to Students Taxable or Exempt

Trade Show Sales

Utilities

Vending Machine Sales

Vitamins/Supplements

Withdrawals From Inventory

Wrappers

TAXABLE OR EXEMPT SERVICES

Accounting

Advertising Services

Armored Car Services

Babysitting or Daycare Services

Barber/Beauty Shop Services

Bookkeeping Services

Building Maintenance Services

Butchering/Meat Cutting Services

Cable/Satellite TV Services

Car Detailing Services

Car Washing Services

Catering Services

Cell Phone Services

Computer Services

Copying Services

Credit and Collection Services

Credit Reporting Services

Dance Instruction Services

Data Processing Services

Dating Services

Debt Counseling Services

Defense/Military Contractor Services

Delivery Services

Dry Cleaning Services

Employment/Help Supply Services

Engraving Services

Engineering

Escort Services

Excavating and Grading Services

Fabrication Services

Fishing/Hunting Guide Services

Flying Instruction Services

Fur Storage or Repair Services

Furniture Moving Services

Garment Alteration/Repair Services

Heating, Ventilating and Air Conditioning Installation/Repair Services

Home Health Care Services

Information Services

Interior Design Services

Internet Access Services

Investment Counseling Services

Janitorial Services

Kenneling Services

Lawn Care Services

Legal

Conduct quick and easy research with charts, explanations

and links to references — all fully integrated within Checkpoint.

20 CREATE-A-CHART LIBRARY

Limousine Services

Linen Services

Lobbying Services

Mailing Services

Management Consulting Services

Marina Rental/Boat Docking Services

Marketing Research Services

Massage Therapy Services

Medical

Motor Vehicle Parking Services

Motor Vehicle Towing Services

Payroll Services

Pest Control/Extermination Services

Pet Grooming Services

Photography Services

Pool Cleaning Services

Prepaid Telephone Calling Services

Prime Contractor

Printing Services

Private Investigation Services

Public Relations Services

Repairs — Charges for Labor

Repairs — Charges for Materials/Supplies

Repairs — Labor Charges Separately Stated

Research and Development Services

Safe Deposit Box Services

Sales Agents/Dealers/Brokers Services

Security Services

Self-Storage Services

Sign Painting/Lettering Services

Snow Removal Services

Software as a Service (SaaS)

Stenographic Services

Tanning Salon Services

Tattoo Parlor Services

Taxidermist Services

Telecommunications Services

Interstate, Intrastate and Local “900” Number

Telephone Answering/Pager Services

Tire Recapping Services

Title Search Services

Transportation Services

Trash/Garbage Removal Services

Travel Agency Services

Tree Care/Trimming/Cutting Services

Veterinary Services

Warehousing Services

Water Conditioning/Softening Services

Window Cleaning Services

TAXPAYER REMEDIES

Administrative Appeals

Judicial Appeals

Prepayment or Bond Required

Revenue Department Appeals

VENDOR LICENSES OR REGISTRATION

License or Permit Required

SSTA

SSTA Membership

SALES AND USE TAX | PERSONAL INCOME

PERSONAL INCOME

Includes charts related to IRC conformity, computation and

various compliance issues for Personal Income Tax

ALLOCATION AND APPORTIONMENT

Allocation and Apportionment — Professional Athletes

ALTERNATIVE MINIMUM TAX

State Imposes Alternative Minimum Tax

ANNUAL RETURNS

Annual Returns Required — LLP

Composite Returns — Nonresident Agreement Required:

LLC

LLP

S Corporations

S Corporation Shareholders

Federal Forms Attached to Return

Individuals, LLCs and LLPs

CAPITAL GAINS AND LOSSES

Capital Loss — Carry Over

Gain or Loss:

Credit Against Other Income

Holding Period

Percent Recognized

Recognition

COMPUTATION OF TAX

Death or Estate Taxes

Federal Income Taxes

Interest — Obligations of Taxing State, Other States’ Obligations

and U.S. Obligations

Starting Point for Computation of Tax

Tax Treatment of Combat Pay

Taxes Paid to Other States on Partnership Income — Credit or

Deduction

Taxes Paid to Other States — Credit or Deduction

Victim Compensation and Reparation Payments

COOPERATIVE AGREEMENTS

Reciprocal Enforcement of Taxes

CREDITS

Alternative Fuels Tax Credit

Credit for Federal Taxes Paid

Credit for Taxes Paid to Another State:

Nonresidents

Nonresidents — Reciprocity

Residents

Disabled Access Credit

Education Assistance and Development Credit

Employee Child Care Credit

Enterprise Zone Tax Credit

Green Credit

Historic Property Credit

Investment Tax Credit

Job Creation Tax Credit

Motion Picture Tax Credit

Research and Development Tax Credit

CREATE-A-CHART LIBRARY

PERSONAL INCOME

EDUCATION SAVINGS PLANS

Education Savings Plan:

Contributions Deductible

Prepaid or Savings

State Offers 529 Plan

Tuition and School Fees Only

E-FILING

E-Filing Federal/State Program

E-Filing:

Tax Preparers

Taxpayer Signature Requirement

Individual Taxpayers

LLCs Treated as Partnerships

LLPs

Supports Online or Web Filing:

Individual Taxpayers

LLCs Treated as Partnerships

LLPs

ESTIMATED TAXES

Due Dates — Individuals

Tax Required — LLCs and LLPs

Estimated Tax Safe Harbor — Individuals

Estimated Tax Threshold — Individuals

Penalties — Underpayment of Estimated Tax — Individuals

FEDERAL CHANGES

Reporting Federal Changes

IRC PROVISIONS — FEDERAL-STATE COMPARISON

Alimony

Bad Debts

Bond Premium Amortization

Charitable Contributions Limit

Depletion

Federal ACRS Depreciation Rules

Federal Bonus Depreciation — 30%, 50%

Federal Extended NOL Carryback Period

Federal MACRS Depreciation Rules

Home Ofﬁce Deduction

Interest Accrued and Paid

Interest in Cooperative Housing Corporation

IRC Conformity Date

Obsolescence

Retirement Plan Contributions

State Allows NOL Carryback and Carryforward

State Follows Bonus Depreciation

State Follows IRC Section 1031

State Follows IRC Section 179

State Follows IRC Section 199

State Follows IRC Section 220

State Follows IRC Section 179 — PATH Act of 2015

State Follows Bonus Depreciation — PATH Act of 2015

INFORMATION RETURNS

Information Return Due Date — Interest, Rents, etc.

Information Return Required:

Annuities, Dividends, Interest, Premiums, Rents/Royalties

INTEREST RATE — CURRENT YEAR

Interest on Overpayment and Underpayment for 2017 Updated Quarterly

INTEREST RATE — PRIOR YEARS

Quarterly Interest on Overpayment and Underpayment

2004 – 2016

ITEMIZED DEDUCTIONS

Interest Expense

Medical Expenses Threshold

Miscellaneous Deduction Threshold

State Follows Federal

Taxes Paid

LIMITATION PERIOD

Statute of Limitations:

Assessments

Refunds

Collection

OPTIONAL STANDARD DEDUCTION

Optional Standard Deduction Limit

PAYMENT

EFT Allowed or Required

Tax Payment by Credit Card

PENALTIES

Penalties — Accuracy-Related Underpayment

Civil and Criminal Penalties Related to:

Failure to File

Failure to Pay

Fraudulent Returns

Understatement

Penalty for Return Preparers:

Penalty for Disclosing Tax Information

Failure to Furnish PIN

Failure to Sign the Return

Understatements

Tax Shelters:

Penalty for Failure to Keep Records

List Reportable Transactions

Maintain Investor Lists

Penalty for Promoting Abusive Shelters

RECORDS

Period for Keeping Records

RESIDENCY

Determining Residency

KEY FOR PRODUCT TITLES:

Titles on WHITE background are included in the Essential

Create-a-Chart (WCHAR)

Titles on the ORANGE background are included in the

Corporate Income Tax Premium Create-a-Chart (WCCCQ)

Titles on the BLUE background are included in the

Sales and Use Tax Premium Create-a-Chart (WCCSQ)

22 CREATE-A-CHART LIBRARY

RETURN FILING THRESHOLD

Fiduciary Return:

Filing Threshold

Return Filing Threshold:

Head of Household — 65 or Older

Head of Household — Under 65

Married Filing Jointly — Both 65 or Older

Married Filing Jointly — Both Under 65

Married Filing Jointly — One 65 or Older

Married Filing Separately

Single — 65 or Older

Single — Under 65

Surviving Spouse — 65 or Older

Surviving Spouse — Under 65

RETURN/PAYMENT DUE DATE

Fiduciary Return — Filing Due Date

Fiduciary Returns — Filing Extension — Automatic

Fiduciary Returns — Filing Extension — Federal Extension Followed

Filing Date Annual Return for:

Individuals, LLC and LLP

Filing Extension:

Additional Extensions

Application Filed Online

Attach Federal Form to Return

Federal Extension Followed

Federal Extension — Automatic

Military Personnel

No Tax Due

Refund

State Only Extension

Taxpayers Abroad

Taxpayers in U.S.

LLCs and LLPs

Filing Extension:

Automatic

Federal Extension Followed

State Only Extension

TAX IMPOSED

State Imposes Personal Income Tax

TAX RATE

Personal Income Tax Rate — 2004 – 2017

TAXPAYER REMEDIES

Administrative Appeals

Judicial Appeals

Prepayment or Bond Required

Revenue Department Appeals

Voluntary Disclosure Agreement

WHERE TO FILE ANNUAL RETURN

Fiduciaries

Nonresidents

Residents

S Corporations

No Tax or Refund Due

Refund Due

Tax Due

PERSONAL INCOME | PARTNERSHIP

PARTNERSHIP

Includes charts related to annual returns, e-ﬁling, estimated

taxes, penalties and return/payment due dates

ALLOCATION AND APPORTIONMENT

Partnership Income:

Corporate Partners

Nonresident Individual Partners

Resident Individual Partners

Special Apportionment Formula — Corporations With

Partnership Interest

ANNUAL RETURNS

Annual Return Required — Partnership

Composite Return Due Date

Composite Returns

Composite Returns — Nonresident Agreement Required

Composite Returns — Participants

Federal Forms Attached to Return

DEDUCTIONS

Composite Returns:

Bonus Depreciation

Interest on U.S. Obligations

Municipal Interest

State and Local Income Tax

Partnership Start-Up Expenses

E-FILING

Supports E-Filing

Supports Online or Web Filing

ESTIMATED TAXES

Estimated Tax Required

PENALTIES

Failure to File

RETURN/PAYMENT DUE DATE

Filing Date Annual Return — Partnership

Filing Extension

Automatic

Federal Extension Followed

State Only Extension

TAX IMPOSED

State Imposes Entity

Level Fees

Level Income Tax

Level Net Worth or Gross Receipts Tax

TAX RATE

Composite Returns — Tax Rates

WHERE TO FILE ANNUAL RETURN

Where to File

Private Delivery Services

WITHHOLDING

Withholding

Basis

De Minimis Exception

Forms to Use

Nonresident Partners

Payment Due Date

Penalties

Tax Agreement Safe Harbor

Tax Rate

CREATE-A-CHART LIBRARY

INSURANCE

IN LIEU OF CORPORATION INCOME TAX

Insurance Premiums Tax — In Lieu of Corporation Income Tax

TAX RATE

Accident Insurance

Captive Insurance

Dental Insurance

Fire Insurance

Health Insurance

HMOs, Hospital and Medical Service Corporations

Insurance Premiums Tax Rate Generally

Legal Insurance/Legal Services Corporations

Life Insurance

Medical Liability/Medical Malpractice Insurance

Mutual Aid Protective Associations

Risk Retention Groups

Surplus Line Insurance

Title Insurance

Unauthorized/Nonadmitted Insurance

Wet/Ocean Marine and Transportation Insurance

Workers’ Compensation Insurance

PROPERTY TAX

Includes charts covering taxable and exempt property, abandoned

property and various compliance issues for Property Tax

ABANDONED PROPERTY

Aggregate Reporting Threshold

Bank Accounts

Bank Checks

Business to Business Exemption

Demutualization Payments

Dividends/Stock Payments

Due Diligence Requirements

Electronic Reporting

Failure to Deliver/Pay Penalties

Failure to Report Penalties

Filing Dates

Funds Held By Fiduciary

Gift Certiﬁcates

Insurance Proceeds

Money Orders

Negative Reports

Pension/IRA

Record Keeping Generally

Record Keeping — Special Requirements

Safe Deposit Boxes

Traveler’s Checks

Utility Deposits

Wages

ASSESSMENTS

Assessment Date

Intangibles

Inventory

Personal Property

Real Property

Assessment Ratio — Inventory

INSURANCE | PROPERTYTAX | CIGARETTES — MISCELLANEOUS

CREDITS, EXEMPTIONS AND OTHER INCENTIVES

Energy Conservation Systems and Devices

Pollution Control Devices

Renewable Energy Systems and Devices

FREEPORT STORAGE EXEMPTION

Freeport Storage Exemptions

Exemption for Original Package Only

Goods Shipped From Out-of-State

Types of Storage Used

Ultimate Destination of Goods

File Exemption Claim or Return

LIENS

Lien Date

LIMITATION PERIOD

Refunds

Intangible Personal Property Tax

Real Property Tax

Tangible Personal Property Tax

PERSONAL RESPONSIBILITY FOR TAX

Person Responsible for Tax — Leased Real Property

Person Responsible for Tax — Leased Tangible Personal Property

RETURNS AND PAYMENTS

Payment Due Date — Personal Property

Payment Due Date — Real Property

Return Due Date — Inventory

TAXABLE OR EXEMPT PROPERTY

Business Inventory

Farming Implements

Government-Owned Property

Household Furnishings

Intangible Personal Property

Nonproﬁts’ Property

Tangible Personal Property

Tools

CIGARETTES —

MISCELLANEOUS

Includes charts covering rates for cigarettes, tobacco and

alcoholic beverages

INCIDENCE OF TAX

Cigarette Tax — Legal Incidence of Tax

RETURNS AND PAYMENTS

Cigarette Tax — Monthly Reports, Due Dates and Payment Method

TAX IMPOSED

Tobacco Products

TAX RATE

Beer Excise Tax Rate — 2012 – 2017

Cigarette and Tobacco Products Tax Rate — 2003 – 2017

Distilled Spirits Excise Tax Rate — 2012 – 2017

Wine Excise Tax Rate — 2012 – 2017

24 CREATE-A-CHART LIBRARY

FRANCHISE TAX

Includes charts covering rates, taxable and exempt entities

and related compliance issues

ENTITIES TAXABLE OR EXEMPT

Banks and Financial Institutions

Cooperatives

Foreign Corporations

Insurance Companies

Nonproﬁt Organizations

Public Utilities

LIMITATION PERIOD

Refunds — Statute of Limitations

RECORDS

Period for Keeping Records

REPORT AND PAYMENTS

Payment and Return Due Date

TAX RATE

Franchise Tax Rate — 2007 – 2017

FUEL MINERALS

Includes charts covering rates for various types of fuels

FUEL TAX RATE — CURRENT AND PRIOR YEARS

Tax Rates From 2009 – 2017 for

A55

Aviation Gas

Biodiesel

Compressed Natural Gas (CNG)

Diesel

E-85

Ethanol

Gasohol

Gasoline

Jet Fuel

Liqueﬁed Natural Gas (LNG)

Liqueﬁed Petroleum Gas (LPG)

M-85

Methanol

Propane

LIMITATION PERIOD

Refunds — Mineral Severance — Overpayments

Refunds — Motor Fuels — Losses, Non-Highway Use,

Overpayments, Sales to U.S.

SEVERANCE TAX — BASIS OF TAX

Conservation Tax on Gas and Oil

Severance Tax on Gas and Oil

SEVERANCE TAX — IN LIEU TAX

Conservation Tax — In Lieu of Ad Valorem Tax

Severance Tax — In Lieu of Ad Valorem Tax

SEVERANCE TAX — RATES FOR CURRENT YEAR

Conservation Tax Rate — Gas and Oil

Severance Tax Rate — Gas and Oil

SEVERANCE TAX — RATES FOR PRIOR YEAR

Conservation Tax Rate — Gas and Oil — 2009 – 2016

Severance Tax Rate — Gas and Oil — 2009 – 2016

FRANCHISE TAX | FUEL MINERALS | PUBLIC UTILITIES | ESTATE AND GIFT | INITIAL TAXES

TAX IMPOSED

Aviation Fuel

Diesel Fuel

Gas Severance

Gasoline

Jet Fuel

Minerals

Oil Severance

Timber

PUBLIC UTILITIES

Includes charts related to the imposition of surcharges or fees on

public utilities

E911 Surcharge

ESTATE AND GIFT

Includes charts related to the imposition of estate and gift taxes

RETURNS AND PAYMENTS

Estate Tax — Payment and Reports Due Date

TAX IMPOSED

Estate Tax

Generation Skipping Transfer Tax

Gift Tax

Inheritance Tax

INITIAL TAXES

Includes charts covering initial fees for doing business and

annual reports

DOING BUSINESS WITHOUT AUTHORITY — PENALTIES

Agents

Corporation

Directors and Ofﬁcers

Validity of Contracts

FEES IMPOSED

Annual Report Fees

Entrance Fees — Foreign Corporations

Organizational Fees — Domestic Corporations

PAYMENT DUE DATES

Annual Report Fees

Entrance Fees

Organizational Fees

KEY FOR PRODUCT TITLES:

Titles on WHITE background are included in the Essential Create-a-

Chart (WCHAR)

Titles on the ORANGE background are included in the

Corporate Income Tax Premium Create-a-Chart (WCCCQ)

Titles on the BLUE background are included in the

Sales and Use Tax Premium Create-a-Chart (WCCSQ)

CREATE-A-CHART LIBRARY

eFILING TAX CHARTS

CORPORATE INCOME (2008 – 2016)

52-53 Week Filers

E-File 52-53 Week Filer Returns

Amended Returns

E-File Amended Return

E-File Application Process

State Application Process:

Corporate Self Filers

EROs

Software Developers

Transmitters or EDI Uploading

E-File Calendar

Beginning Date for Accepting E-Filed Returns

Cut-Off Date for Filing Extended Initial E-Returns

Cut-Off Date for Resubmitting Extended Rejected E-Returns

E-File Program

Supports E-Filing

Supports E-Filing:

Fed/State But Also Accepts State-Only E-Filing

Participates in Federal/State E-Filing Program

State Has Separate Direct E-Filing Program

Supports Online or Web Filing

EFIN/ETIN

Use of Federal EFIN/ETIN

ELF Coordinator

State ELF Coordinator

Filing Extensions

E-File Request for Extension

Fiscal Year Returns

E-File Fiscal Year Return

Mandatory E-Filing — Corporations

Mandatory E-Filing — C Corporations

Mandatory E-Filing — C Corporations:

Effective Year of Mandate

Exceptions to Mandate

Penalties for Noncompliance

Threshold?

Waiver Process

Mandatory E-Filing — Tax Professionals

Mandatory E-Filing — Tax Professionals:

Effective Year of Mandate

Exceptions to Mandate

Penalties for Noncompliance

Taxpayer Opt-Out

Threshold?

Waiver Process

eFILING TAX CHARTS

Returns With Foreign Address

E-File Return With Foreign Address

S Corporations

Allows E-Filing

Allows E-Filing:

Fed/State But Also Accepts State-Only E-Filing

Participates in Federal/State E-File Program

State Has Separate Direct E-File Program

E-File Amended Return

E-File Calendar:

Beginning Date for Accepting E-Filed Returns

Cut-Off Date for Filing Extended Initial E-Returns

Cut-Off Date for Resubmitting Extended Rejected E-Returns

Turnaround Deadline for Resubmitting Rejected Returns

E-File Fiscal Year Return

E-File Request for Extension

E-File Short Form

E-Filing Signature Process:

Electronic (Digitized) Signature/PIN

ERO or S Corporation Self Filer Keep Signature Form

Paper E-Filing Signature Form Required

Photocopy or Fax of Paid Preparer's Original Signature

Photocopy or Fax of S Corporation Ofﬁcer's Original Signature

Rubber Stamp Signature

Scanned Copy of Original Signature

Signature Form Sent to State Tax Agency

Mandatory E-Filing — S Corporations

Effective Year of Mandate

Exceptions to Mandate

Penalties for Noncompliance

Taxpayer Opt-Out

Threshold?

Waiver Process

Mandatory E-Filing — Tax Professionals

Effective Year of Mandate

Exceptions to Mandate

Penalties for Noncompliance

Taxpayer Opt-Out

Threshold?

Waiver Process

State Application Process:

EROs

S Corporation Self Filers

Software Developers

Transmitters or EDI Uploading

Supports Online or Web Filing

Tax Due Payment:

Credit Card Payment

Titles on the ORANGE background are included in the

Corporate Income Tax Premium Create-a-Chart (WCCCQ)

Titles on the BLUE background are included in the

Sales and Use Tax Premium Create-a-Chart (WCCSQ)

26 CREATE-A-CHART LIBRARY

eFILING TAX CHARTS

Electronic Fund Transfer (EFT)

Electronic Fund Withdrawal

Mail Check Payment

Online Payment via State Website

Use of Federal EFIN/ETIN

Short Form Returns

E-File Short Form

Signature Documents

E-Filing Signature Process:

Electronic (Digitized) Signature/PIN

Photocopy or Fax of Corporate Ofﬁcer's Original Signature

Photocopy or Fax of Paid Preparer's Original Signature

Rubber Stamp Signature

Scanned (PDF) Copy of Original Signature

Signature Process

ERO or Corporate Self Filer Keeps Signature Form

Paper E-Filing Signature Form Required

Signature Form Sent to State Tax Agency

Tax Due Payment

Tax Due Payment:

Credit Card Payment

Electronic Fund Transfer (EFT)

Electronic Fund Withdrawal (EFW)

Mail Check Payment

Online Payment via State Website

PARTNERSHIP (2008 - 2016)

52-53 Week Filers

E-File 52-53 Week Filer Returns

Amended Returns

E-File Amended Return

E-File Application Process

State Application Process:

EROs

Partnership Self Filers

Software Developers

Transmitters or EDI Uploading

E-File Calendar

Beginning Date for Accepting E-Filed Returns

Cut-Off Date for Filing Extended Initial E-Returns

Cut-Off Date for Resubmitting Extended Rejected E-Returns

Turnaround Deadline for Resubmitting Rejected Returns

E-File Program

Supports E-Filing

Supports E-Filing:

Fed/State But Also Accepts State-Only E-Filing

Participates in Federal/State 1065 E-Filing Program

State Has Separate Direct E-Filing Program

Supports Online or Web Filing

eFILING TAX CHARTS

EFIN/ETIN

Use of Federal EFIN/ETIN

ELF Coordinator

State ELF Coordinator

Filing Extensions

E-File Request for Extension

Fiscal Year Returns

E-File Fiscal Year Return

Mandatory E-Filing — Partnerships

Mandatory E-Filing — Partnerships:

Effective Year of Mandate

Exceptions to Mandate

Penalties for Noncompliance

Threshold?

Waiver Process

Mandatory E-Filing — Tax Professionals

Mandatory E-ﬁling — Tax Professionals

Mandatory E-ﬁling — Tax Professionals:

Effective Year of Mandate

Exceptions to Mandate

Penalties for Noncompliance

Taxpayer Opt-Out

Threshold?

Waiver Process

Signature Documents

E-Filing Signature Process:

Electronic (Digitized) Signature/PIN

Photocopy or Fax of Corporate Ofﬁcer's Original Signature

Photocopy or Fax of Paid Preparer's Original Signature

Rubber Stamp Signature

Scanned (PDF) Copy of Original Signature

Signature Process

ERO or Partnership Self Filer Keeps Signature Form

Paper E-Filing Signature Form Required

Signature Form Sent to State Tax Agency

Tax Due Payment

Tax Due Payment:

Credit Card Payment

Electronic Fund Transfer (EFT)

Electronic Fund Withdrawal (EFW)

Mail Check Payment

Online Payment via State Website

PERSONAL INCOME (2008 – 2016)

Amended Returns

E-File Amended Return

Filing Extensions

E-File: Request for Extension to File Return

CREATE-A-CHART LIBRARY

eFILING TAX CHARTS

Fiscal Year Returns

E-File: Fiscal Year Return

Nonresident Individuals

E-File Calendar:

Cut-Off Date for Resubmitting Extended Rejected E-Returns

Cut-Off Date for Transmitting Extended Initial E-Returns

Start Date for Accepting E-Filed Returns

Turnaround Deadline for Resubmitting Rejected E-Returns

E-Filing Signature Process:

ERO Keeps Signature Form

Paper Signature Form

Signature Form Mailed to State

E-Signature Documents:

Photocopy/Fax of Paid Preparer’s Signature

Photocopy/Fax of Taxpayer's Signature

Rubber Stamp Signature

Scanned (PDF) Copy of Original Signature

Mandatory E-Filing

Mandatory E-Filing:

Effective Year of Mandate

Exceptions to Mandate

Penalties for Noncompliance

Taxpayer Opt-Out

Threshold

Waiver Process

State Application Process:

EROs

Online Filing for Taxpayers

Software Developers

Transmitters of EDI Uploading

Supports E-Filing

Supports E-Filing:

Fed/State But Also Accepts State-Only E-Filing

Participates in Federal/State E-File Program

State Has Separate Direct E-File Program

Supports Online or Web Filing

Supports Teleﬁle

Tax Due Payment:

Credit Card

Electronic Fund Withdrawal

Mail Check Payment

Online Payment via State Website

Use of Federal EFIN/ETIN

Resident Individuals

E-File Calendar:

Cut-Off Date for Resubmitting Extended Rejected E-Returns

Cut-Off Date for Transmitting Extended Initial E-Returns

Start Date for Accepting E-Filed Returns

eFILING TAX CHARTS

Turnaround Deadline for Resubmitting Rejected E-Returns

E-Filing Signature Process:

ERO Keeps Signature Form

Paper Signature Form

Signature Form Mailed to State

E-Signature Documents:

Photocopy/Fax of Paid Preparer’s Signature

Photocopy/Fax of Taxpayer's Signature

Rubber Stamp Signature

Scanned (PDF) Copy of Original Signature

Mandatory E-Filing

Mandatory E-Filing:

Effective Year of Mandate

Exceptions to Mandate

Penalties for Noncompliance

Taxpayer Opt-Out

Threshold

Waiver Process

State Application Process:

EROs

Online Filing for Taxpayers

Software Developers

Transmitters of EDI Uploading

Supports E-Filing

Supports E-Filing:

Fed/State But Also Accepts State-Only E-Filing

Participates in Federal/State E-File Program

State Has Separate Direct E-File Program

Supports Online or Web Filing

Supports Teleﬁle

Tax Due Payment:

Credit Card

Electronic Fund Withdrawal

Mail Check Payment

Online Payment via State Website

Use of Federal EFIN/ETIN

Short Form Returns

E-File: Short Form Return

State ELF Coordinator

E-File: State ELF Coordinator

Call 800.950.1216 or visit tax.tr.com/statetax

Or ﬁnd your Account Manager at tax.tr.com/my-account

Visit tax.tr.com/statetax

T-600535_03/17_cm

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