PREMIER STATE TAX LIBRARY :::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::

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1 PREMIER STATE TAX LIBRARY ::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::: THE MOST PRACTITIONER-FOCUSED STATE TAX ANALYSIS AVAILABLE

2 PREMIER STATE TAX LIBRARY ::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::: Bloomberg BNA s Premier State Tax Library brings together analysis from leading experts, practitioner perspectives, and authoritative news with comprehensive primary source material, custom chart builders, time-saving practice tools, and informative state-by-state tax coverage that goes beyond merely summarizing the law. Expert Analysis More than 75 Tax Management Portfolios provide practical analysis for developing and implementing complex state and multistate tax strategies. The State Tax Portfolios cover: Business Credits and Incentives Business Entities and Transactions Compensation and Benefits Corporate Income Taxes Limitations on Authority to Tax Other Taxes such as Gross Receipts, Property Taxes, and Environmental Taxes Personal Income Taxes Procedure and Administration Registering to Do Business Sales and Use Taxes Special Industries Specific States Practice Tools Time-saving practice aids include: Green Incentives Chart Builder* Estates, Gifts and Trusts Chart Builder Excise Tax Chart Builder I.R.C. Conformity Chart Builder Property Tax Chart Builder Sales & Use Tax Chart Builder Sales & Use Tax Forms* Sales & Use Tax Rate Finder State Client Letters State Tax Forms* State Tax Nexus Tools* Tables, Charts, and Lists Working Papers (sample plans, documents, and more) Source Documents You ll find only the most accurate, official sources cited here: State Archived Statutes & Regs (back to 2005) State Tax Regulations State Tax Statutes State Tax Court Cases State Tax Rulings and Official Material Cases News & Commentary BNA Insights Sales & Use Tax Monitor State Tax Developments Tracker State Tax Special Reports Weekly State Tax Report Navigators Offering easy navigation of tax subject areas through a consistent structure from state to state, our new State Tax Navigators combine both a topical and state-by-state approach. Easily created charts go beyond a yes or no answer with thorough explanations and relevant links to primary sources and further information within our core state analysis. The Corporate Income Tax Navigator provides state-bystate coverage of the key aspects of each jurisdiction s corporate income tax system. The navigator covers topics related to tax or nexus jurisdiction, group taxation, entities subject to tax, and other areas. The Individual Income Tax Navigator provides comprehensive state-by-state coverage of key aspects of each jurisdiction s individual income tax system. The navigator covers topics related to taxable persons, computation of taxable income, tax treatment of residents and nonresidents, and other areas. The Sales & Use Tax Navigator is organized by state and ties together detailed tax rules, expert practitioner-authored explanations, and primary source materials to provide complete authoritative guidance to help you plan for and resolve complex state-specific tax issues. The Sales & Use Tax Navigator includes tax rates, taxable base, taxation of services, bundled transactions, filing requirements, taxation of leases, and much more. The Excise Tax Navigator provides detailed information about federal and state excise tax laws, including definitions, tax rates, due dates, penalties, and much more. Analysis includes references to each source of information and links to related Portfolios on the topic for more in-depth analysis. The Property Tax Navigator provides detailed state-by-state coverage of each state s property tax system, including tax rates, classifications, valuation and assessments, exemptions, procedures, administration and appeals, and much more. Analysis includes references to each source of information, including statutes, regulations, cases, rulings, and administrative materials. The Estates, Gifts and Trusts Navigator provides detailed state-by-state coverage of each state s estates, gifts, and trusts tax law, including computation of tax, treatment of nonresidents, forms and other administrative requirements, and much more. Analysis includes references to each source of information and links to related Portfolios on the topic for more in-depth analysis. The Green Incentives Navigator provides detailed information about federal and state tax incentives, as well as nontax incentives.* * Optional

3 PREMIER STATE TAX LIBRARY Your single comprehensive source for state tax research and practice tools The My States option offers advanced customization features to create shortcut views into your favorite jurisdictions. 2 In-depth multistate analysis from experts in over 75 Tax Management Portfolios, plus single-state perspectives with the State Tax Navigators covering corporate and individual income tax; sales and use tax; excise tax; property tax; and estates, gifts, and trusts tax. 3 Access comprehensive and consolidated indexes across all state analysis. 4 Easily find the information you need with our chart builders, Sales & Use Tax Rate Finder, and more plus our optional State Tax Nexus Tools. 5 Comprehensive access to statutes and regulations, rulings and official material, full text of state court cases, and more. 6 Access ongoing news and insights from leading state practitioners and our award-winning editors and reporters. You can also track and summarize daily state tax developments across a full range of tax topics with the State Tax Developments Tracker.

4 EVERYDAY EXCEPTIONAL As state taxes continue to grow in complexity and importance, practitioners need a resource that not only informs them of the law, but helps them understand how to apply those laws to their company or client accurately, develop appropriate tax plans, and defend positions taken in prior years. Bloomberg BNA s enhanced Premier State Tax Library gives you a comprehensive research service that delivers deep, unique analysis and time-saving practice tools to help practitioners make well-informed decisions. The service features both in-depth multistate analysis of major state tax issues as well as single-state perspectives and insights on sales and use tax, corporate income tax, and individual income tax. What s more, you ll get the latest analysis and developments; commentary on emerging trends; extensive state-by-state coverage of sales and use tax, corporate and personal income tax, property tax, excise tax, and estates, gifts, and trusts taxes; ongoing discussions with leading tax experts; and new chart builders to expedite your research. LYNN GANDHI Partner Honigman Miller Schwartz and Cohn LLP Co-Author, Michigan Business Tax (Portfolio 2150)

5 THE EXPERT S SOURCE :::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::: PREMIUM QUALITY Over 75 Tax Management Portfolios offer in-depth, practitioner-focused multistate analysis, as well as singlestate perspectives with the State Tax Navigators, high-quality news, comprehensive primary sources, and superior time-saving practice tools, all on an easy-to-use platform. ADVANCED FUNCTIONALITY The My States option offers advanced customization features to create shortcut views into your favorite jurisdictions. FAST, RELIABLE ANSWERS The Compare States feature allows users to quickly compare tax topics across all jurisdictions. ////////////////////////////////////////// The Bloomberg BNA Tax Management Portfolios earn their unrivaled reputation by helping you understand and resolve complex state tax issues, offering detailed guidance and authoritative insights from leading practitioners to give you a confident advantage. ///////////////////////////////////////

6 EVERYDAY EXCEPTIONAL :::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::: CHART BUILDERS Corporate income tax. Individual income tax. Sales and use tax. Excise tax. Property tax. Taxation of estates, gifts, and trusts. Our chart builders enable you to create charts instantly on everything from apportionment and filing requirements to penalties and tax rates, and specify criteria on a state-bystate basis. PRACTICE TOOLS Easily access the data you need with our chart builders, Sales & Use Tax Rate Finder, and State Tax Client Letters, plus our optional State Tax Nexus Tools and Green Incentives Navigator. STATE TAX DEVELOPMENTS TRACKER Track and summarize daily state tax developments across a full range of tax topics. Selectively filter on jurisdiction, topic, type of tax, and date range to easily track developments that are of most interest to you. The tracker also offers a customized feature that allows users to filter notifications by preferred topic, jurisdiction, and/or type of tax. RUSSEL W. BANIGAN Director Deloitte Tax LLP Author, New York State and City Corporation Income Taxes (Portfolio 2200) :::::::::::::::::::::::::::::::::::::::::::::::::::::::::: Support documents include sample forms, chart builders, and instructions needed for planning and dealing with virtually any state tax transaction. ::::::::::::::::::::::::::::::::::::::::::::::::::::::::::

7 FOR PRACTITIONERS, BY PRACTITIONERS ::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::: PRACTICE WITH CONFIDENCE Know that you re up to date on state tax developments through daily and weekly state and local tax coverage, expert analysis, practitioner perspectives, and comprehensive primary source material. ACCESS PRIMARY SOURCES Comprehensive access to statutes and regulations, full text of state tax court cases, rulings, state tax forms, and more. >>>>>>>>>>>>>>>>>> Bloomberg BNA gives you access to the practice tools and source material you need to help save research time and make more-informed decisions. >>>>>>>>>>>>>>>>>> DAN A. SCHULDER Member Cozen O Connor Co-Author, Pennsylvania Corporate Taxes (Portfolio 2300)

8 START YOUR FREE TRIAL TODAY ::::::::::::::::::::::::::::::::::::::::::::::: 97 of the top 100 accounting firms rely on Bloomberg BNA Tax & Accounting 99 of the top 100 law firms rely on Bloomberg BNA Tax & Accounting From research to implementation, we help you get the answers you need. Bloomberg BNA Tax & Accounting offers you a unique professional perspective through our State Tax Portfolios, working papers, news, and commentary all part of the Premier State Tax Library. 98 of the Fortune 100 corporations rely on Bloomberg BNA Tax & Accounting Only Bloomberg BNA provides you with practitioner-written expert analysis through our renowned State Tax Portfolios. In each Portfolio, you ll find a comprehensive analysis of the history and alternative ways to approach any given state tax issue. Each Portfolio includes: Detailed Analysis get to the heart of complex tax issues with complete analysis of a tax topic, along with precise citations. The detailed analysis covers: Planning opportunities Alternative approaches Pertinent Code citations Tax cases on point and conflicting cases Pitfalls to avoid Working Papers all of the relevant forms, documents, and other background tools you ll need to carry out decisions, including: Procedural checklists Suggested resolutions and forms of contract Sample plans and clauses ////////////////////////////////////////////////////////////////////////////////// To learn more or to start your FREE trial, contact your Bloomberg BNA Representative, call , or visit ////////////////////////////////////////////////////////////////////////////////// South Bell Street, Arlington, Virginia The Bureau of National Affairs, Inc JO