State Taxation

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Written by preeminent state taxation scholars and practitioners, State Taxation is regularly cited by both the United State Supreme Court and by state courts and administrative tribunals throughout the nation.

State Taxation provides comprehensive coverage and expert analysis of the entire field of state taxation, and it is widely regarded as the leading treatise in the field. The two-volume treatise covers corporate and personal income taxes, sales and use taxes, and the constitutional restraints on such taxes. It also keeps you abreast of all the cutting edge issues including nexus, apportionment, discrimination, digital products, cloud computing, and discount coupons.

This treatise systematically integrates the voluminous case law from all 50 states and U.S. Supreme Court into its detailed and lucid explanation of the law. Updated three times per year, the treatise provides up-to-date and critical discussions of state legislative developments and recent judicial decisions. The treatise is a unique and indispensable resource for all state tax professionals.

The online version is fully integrated with links to cases and other references.

• Hellerstein & Hellerstein: State Taxation
  • Part I The Development of the American State and Local Tax System
    • Chapter 1: Historical Background
  • Part II Constitutional Uniformity and Equality Safeguards
    • Chapter 2: State Uniformity and Equality Provisions
    • Chapter 3: Equal Protection of the Laws
  • Part III Constitutional Restrictions on State Taxation Affecting Interstate and Foreign Commerce
    • Chapter 4: Commerce Clause Restrictions on State Taxation
      • A. Introduction and Overview
      • B. Delineation of What Constitutes Interstate or Foreign Commerce
      • C. Historical Development of U.S. Supreme Court’s Changing Approaches to State Taxation Under the Commerce Clause
      • D. State Taxation of Foreign Commerce
      • E. The Exercise of Congress’s Affirmative Power to Regulate State Taxation Under the Commerce Clause
    • Chapter 5: Imports and Exports
  • Part IV Corporate Franchise, Net Income, and Capital Stock Taxes
    • Chapter 6: Jurisdiction to Impose Corporate Income, Franchise, and Capital Stock Taxes
      • A. Introduction and Overview
      • B. Commerce and Due Process Clause Limitations on State Jurisdiction to Impose Income, Franchise, and Other Taxes on Tax Business Activity
      • C. Congressional Restriction of State Taxation of Net Income of Multistate Business: Public Law 86-272
      • D. Jurisdiction to Impose Income and Franchise Taxes on Financial Institutions
    • Chapter 7: Corporate Taxes Measured by Net Income: The Tax Base
    • Chapter 8: Division of the Tax Base
      • A. Overview of Tax Base Division Issues
      • B. The Apportionable Tax Base
      • C. FAIR APPORTIONMENT
      • D. DIVISION OF INCOME OF MULTINATIONAL MULTICORPORATE ENTITIES
    • Chapter 9: Allocation and Apportionment of Corporate Net IncomeUnder State Law
      • A. An Overview of Allocation and Apportionment of Income Under State Law
      • B. Allocation and Apportionment of Income Under State Law and Practice
      • C. Implementation of Apportionment Factors
    • Chapter 10: Allocation and Apportionment of Net Income of Businesses Other Than Manufacturing or Mercantile Companies
    • Chapter 11: Capital Stock Taxes
  • Part V Sales and Use Taxes
    • Chapter 12: Introduction to Sales and Use Taxes
    • Chapter 13: Taxable Sales of Tangible Personal Property as Applied to Various Businesses, Trades, and Occupations
    • Chapter 14: Intermediate Transactions in the Economic Process: Exclusion From Sales and Use Taxes
    • Chapter 15: Taxation of Services
    • Chapter 16: Use Taxes
    • Chapter 17: Measure of Sales and Use Taxes
    • Chapter 18: Sales and Use Taxes on Multistate Transactions
    • Chapter 19: Collection of Sales or Use Taxes by the Seller
    • Chapter 19A: Streamlined Sales and Use Tax
  • Part VI Personal Income, Death, and Gift Taxes
    • Chapter 20: Personal Income Taxes
    • Chapter 21: Death and Gift Taxes
      • A. Death Taxes
      • B. Gift Taxes
      • C. Due Process Limitations on State Death and Gift Taxes
  • Part VII Intergovernmental Immunities
    • Chapter 22: Immunity of the Federal Government and Its Instrumentalities From State Taxation
  • Appendix A. Uniform Division of Income for Tax Purposes Act
  • Appendix B. Multistate Tax Commission Allocation and Apportionment Regulations
  • Appendix C. Public Law 86-272

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