The reading material at this website is in addition to the reading assignments noted in the syllabus. Take a careful look at what is written below. Sometimes the instructions are to just skim it (online) or to just read specific pages.
Link to Canvas (some course materials posted here, online lessons and quizzes)
How to access RIA, CCH and BNA research tools available for SJSU MST students - here
Link to TTR sales tax research tool (log in information was emailed to you on June 26) + link to training videos
California Revenue & Taxation (R&T) Code [Personal income tax starts at �17001 and corporate income tax starts at �23001; allocation, water's edge election and UDITPA start at �25101]
R&T Regulations can be found on CCH or RIA as needed
CA Regs list from Westlaw (free, but easier to pull from CCH or RIA) - for the Westlaw link, go to link for Section 18
AICPA Principles of Good Tax Policy (may be useful for homework question #3)
State tax collections compared by source and state - (Federation of Tax Administrators)
State Comparison Data:
State Corporate Income Tax Rates (Tax Foundation) and more
Various state data (Federation of Tax Administrators)
Tax mix (US Census Bureau)
Taxes administered by the California State Board of Equalization - Pub 41
June 2013 BOE news release on visits to businesses in specified zip codes
BOE FAQ on who needs a sellers permit
BOE Reg 1595 on occasional sales. Also review R&T Section 6006.5(a)
BOE Pub 61 on Sales and Use Tax Exemptions - skim
SEC ruling on Hudson Highland (2011) - what did the taxpayer do wrong to get a penalty imposed by the SEC?
Sales Tax Policy posts of Professor Nellen on SalesTaxSupport.com (site has lots of information on sales tax issues including on nexus and e-commerce topics)
Public Law 86-272 (1959)
FTB Pub 1050 - application of PL 86-272
MTC Info on Nexus: Cases (look at list) Selected State Nexus Standards (skim)
Economic nexus in the states (skim)
Additional information on PL 86-272 and efforts to reform it - here (skim)
Wisconsin Dept of Revenue v. William Wrigley, Jr., Co., 505 US 214 (1992) - "solicitation" and de minimis (also see explanation of these terms in FTB Pub 1050)
Sampling of state nexus questionnaires: (skim)
Delaware (since Delaware does not have a sales tax, these questions are for income tax purposes only
LLCs in California - info from FTB
S Corporations in California - info from FTB
FTB Publication on Forms of Ownership
California taxing of non-residents - see pages 8 - 9 of April 2013 FTB newsletter
Reference Materials
Uniform Division of Income for Tax Purposes Act (UDITPA)
Franchise Tax Board Multistate Audit Techniques Manual [provides a nice overview to CA law wrt unitary reporting and apportionment]
Franchise Tax Board Water's-Edge Manual
Franchise Tax Board Residency and Sourcing Technical Manual
Franchise Tax Board - Index of Forms and Publications
Franchise Tax Board - Definitions
FTB 2006 Annual Report (lots of data and background information) + other years
CA FTB Pub 1100, Taxation of Nonresidents and Individuals Who Change Residency
See links to video lectures and slides on Canvas
California tax credits (FTB Info)
CA FTB Legal Division Guidance 2011-06-01 on gross receipts for the research credit
"Calls for Accountability - Will It Help the Overall Incentives Process?" by Nellen, Multistate Taxation and Incentives (on Canvas) - read it
FTB Monthly newsletters (and how to subscribe)
Minimum tax (FTB Info)
FTB Pub 984 - State/Federal Differences for Businesses
Container Corp v. FTB, 463 US 159 (1983) - can "unitary" include foreign entities?
FAQ on California taxes (skim)
FTB FAQ on assignment of credits within a combined unitary group (skim)
California - Statute of limitations on assessments (skim)
Professor Nellen presentation on various state tax procedures: Presentation (25 minutes) Powerpoint file
Professor Annette Nellen July 12, 2013
Old materials
Gross Receipts Taxes, AICPA Corporate Taxation Insider, 4/24/08
Gross Receipts Taxes - Panacea or mistake? AICPA Corporate Taxation Insider, 5/22/08
Moving State Tax Systems into the 21st Century, AICPA Tax Insider, 3/12/09
State Examination of Corporation Taxation, AICPA Corporate Taxation Insider, 6/23/11
Minnesota's 21st Century Tax Reform Commission Final Report (2/09) - call for repeal of the state corporate income tax (pages 14 - 19)
State Income Tax Terminology, Concepts and Laws - Part I
Authority to tax multistate businesses - Northwestern Cement v. Minn., 358 US 450 (1959). This case led Congress to enact PL 86-272 a few months later.
Authority to tax a portion of a unitary business - Allied Signal, Inc. v. Director, Division of Taxation (NJ), 504 US 768 (1992)
AICPA State Corporation Tax Issues Practice Guide - review of some key corporate income tax concepts (skim/reference)
State Income Tax Terminology and Key Concepts - Part II
Assuming nexus exists, how much can a state tax?
Uniform Division of Income for Tax Purposes Act (UDITPA) - skim (for reference and we will be using this in class and for homework
MTC outline on revising UDITPA (2009) - read pages 3 - 6 on background on UDITPA)
UDITPA and uniformity across the states - Oracle v. Oregon (TC-MD 070762C; 2010)
UDITPA and Sales Factor - General Mills v. Franchise Tax Board (2009); in July 2009, the CA Supreme Court denied to review the case
"Unity" - FTB Multistate Audit Technique Manual on this topic - just read pages 1 - 3, 8 - 13
Combined reporting and its pros and cons - see excerpts from tax reform commissions in Md and SC included in Day 1 handout
California:
Form 100 + instructions (review)
Schedule R, Apportionment and Allocation of Income (review) Schedule R instructions (review)
FTB Pub 1061 - Guidelines for Corporations Filing a Combined Report (reference)
FTB Notice 2004-5 and Notice 2006-3 relating to Section 18 of UDITPA and R&T 25137 on using a different apportionment or allocation rule
Nellen, Not Flat: State Income Tax Nexus, 6/08
Geoffrey case from South Carolina (1993)
Tax Commissioner of the State of West Virginia v. MBNA America Bank (S Ct. WV 2006)
Information from State of Connecticut on economic nexus
Information from State of Washington on its economic nexus rule
Multistate Tax Commission (MTC) Factor Presence Nexus Standard
MTC, Nexus Program Bulletin 95-1, Computer Company's Provision of In-State Repair Services Creates Nexus (California did not adopt this) (skim)
Virginia Tax Commissioner Ruling 10-252 (11/10/10) - how does it compare to the MTC Nexus Program Bulletin 95-1 (above)?
Last Modified: Feb 22, 2023