State Corporate Income Tax-Calculation

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1 State Corporate Income Tax-Calculation 1 Because it takes all elements (a*b*c) to calculate the personal or corporate income tax, no one element of the corporate income tax can be analyzed separately from the other elements they all matter. Tax Due = Filing Group Taxable Income x State % x Tax Rate The apportionment for a given state, State X", is typically computed as follows (std. 3 factor formula): State X Property State X Payroll State X Sales State% = Total Property + Total Payroll + Total Sales 3 Single Weighted Sales Factor: State %= State X Sales Total Sales N.M. Tax Research Institute

2 Apportionment Formulas* WA CA OR NV ID AZ UT MT WY CO NM ND SD NE KS OK MN IA MO AR WI IL MI IN KY TN OH PA WV VA NC SC NY NJ VT NH CT DE MD DC ME MA RI AK MS AL GA TX LA HI FL *Does not address industry-specific or optional formulas PwC Equally weighted three factor formula Double weighted sales factor Triple or greater weighted or single sales factor Slide 2

3 Apportionment Formulas* WA CA OR NV ID AZ UT MT WY CO NM ND SD NE KS OK MN IA MO AR WI IL MI IN KY TN OH PA WV VA NC SC NY NJ VT NH CT DE MD DC ME MA RI AK MS AL GA TX LA HI FL *Does not address industry-specific or optional formulas PwC Equally weighted three factor formula Double weighted sales factor Triple or greater weighted or single sales factor Slide 3

4 Apportionment Formulas* WA CA OR NV ID AZ UT MT WY CO NM ND SD NE KS OK MN IA MO AR WI IL MI IN KY TN OH PA WV VA NC SC NY NJ VT NH CT DE MD DC ME MA RI AK MS AL GA TX LA HI FL *Does not address industry-specific or optional formulas Equally weighted three factor formula Double weighted sales factor Triple or greater weighted or single sales factor PwC Slide 4

5 Why Single Sales Factor for HQ Operations? 5 The equally weighted corporate income tax apportionment formula creates a disincentive to expansion in New Mexico; if a company increases its workforce or capital investment in New Mexico, its taxes in New Mexico would increase, even without the benefits of additional sales, creating a disincentive for growth. Single sales factor removes the disincentive for capital investment and workforce expansion within New Mexico. N.M. Tax Research Institute

6 Why Single Sales Factor for HQ Operations? 6 Single sales factor election for manufacturers and headquarter operations creates an incentive for companies that are creating economic base jobs. Economic base job or company is one that exports most of its goods or services outside the state and brings in new money into the state N.M. Tax Research Institute

7 Economic Value of Headquarter Operations 7 The presence of HQ operations can produce significant value to the community: Typically offer high paying jobs in a variety of skill areas May be the anchor company that attracts suppliers, business partners, and other companies within a specific industry N.M. Tax Research Institute

8 Economic Value of Headquarter Operations 8 New companies may spin-off from an existing company and provide additional growth within the state Company personnel frequently invest substantial time and resources in community development, philanthropy and enhancing the quality of life N.M. Tax Research Institute

9 Headquarters Operation Tax Incentive H.B. 2, 52nd Leg., 1st Spec. Sess. (NM 2015) Section (C) A taxpayer whose principal business activity in New Mexico is a headquarters operation may elect to have business income apportioned to this state using the single sales factor Requirements Principal business activity in NM Headquarters operation Elect single sales factor apportionment Applies until terminated, minimum 3-year election 9

10 Headquarters Operation Tax Incentive H.B. 2, 52nd Leg., 1st Spec. Sess. (NM 2015) Section (E)(1)(a) headquarters operation means center of operations of a business: Corporate staff physically employed Centralized functions performed Function and purpose to manage and direct most aspects and functions of the business within a subdivided area of the US Final authority over regional or subregional offices, operating facilities and any other offices of the business are issued and Including national and regional headquarters 10

11 Headquarters Operation Tax Incentive H.B. 2, 52nd Leg., 1st Spec. Sess. (NM 2015) Section (E)(1)(a) Centralized Functions Includes - administrative, planning, managerial, human resources, purchasing, information technology and accounting Does not Include operating a call center 11

12 Headquarters Operation Tax Incentive H.B. 2, 52nd Leg., 1st Spec. Sess. (NM 2015) Section (E)(1)(b) headquarters operation means center of operations of a business: the function and purpose of which is to manage and direct most aspects of one or more centralized functions; and from which final authority over one or more centralized functions is issued 12

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