Find Your State Tax Info with Our State Law Comparison Tool

Use the Practical Guidance State Law Comparison Tool (SLCT) to answer questions, state-by-state, for tax matters regarding withholding, business taxes, and treatment of independent contractors. We’ve recently added a “Local Taxes” topic to explore answers on this topic across local jurisdictions, too.

Read now »

Related Content

• House Panel OKs Fixes on Portal for Sales Taxes
  See how the SLCT can help you with state tax issues—in this article, the Colorado Department of Revenue directs changes to its Sales and Use Tax Simplification, or SUTS, tool, which allows businesses to file and pay sales tax returns across the state's numerous taxing jurisdictions.

• PA Justices Okay J&J Unit’s $2.1M Tax Refund in Sourcing Fight
  See how the Pennsylvania Supreme Court recently found in favor of Johnson & Johnson’s Synthes unit awarding a $2.1 million tax refund and allowing sourcing its receipts for services based on where its customers were located.

• Apportionment Formula State Law Survey
  Refer to this state law survey for information about state apportionment formulas. One of the greatest problems for many corporations is how to apportion their income among the different states in which they are doing business. The traditional equally weighted allocation model was equally weighted property, payroll, and sales (gross receipts) apportionment. Now many states see an opportunity to attract more business to the state by minimizing the property and payroll factors and focusing on the sales factor. All are not alike.

Practical Guidance Updates 
Featuring the latest updates from your Practical Guidance account.    

• Tax Key Legal Developments Tracker (Federal)
  • Business Entities. IRS provides additional interim guidance described in section 1 of Notice 2023-7 that is intended to help avoid substantial unintended adverse consequences to the insurance industry from the application of the new corporate alternative minimum tax, as added to the Internal Revenue Code by the enactment of § 10101 of  L. No. 117-169(Aug. 16, 2022). Notice 2023-20.
  • Individual Income Tax. IRS provides details clarifying the federal tax status of special payments (generally, pandemic and disaster relief) made by 21 states to their state residents in 2022. IRS Guidance (Feb. 10, 2023).
  • Practice, Procedure, and Controversy. IRS provides various prescribed rates for federal income tax purposes for March 2023 (the current month).  Rul. 2023-05.
• Document alerts allow you to stay current on legal developments that affect your practice. Find out how to set up your document alerts. 
• The Practical Guidance Journal Climate Change Special Edition features guidance on insuring for climate change, renewable energy initiatives, and a guide for public and private projects related to sea level rise.
• Legal Developments provide the latest updates and analyses of emerging topics impacting your practice area. Visit the Legal Developments page to see the latest topics, which also include breaking legal news and related Practical Guidance content. 
• Listen Up! The Practical Guidance and Law360 Podcasts Resource Kit features interviews with industry-leading attorneys on cutting edge issues in the law: NFTs, Cannabis, COVID-19, and more.
• Check out the new Practical Guidance Author Center! Learn about the 1750+ leading attorney authors contributing to our 22 practice areas and find out how you can Become a Practical Guidance Author.

• New and Recently Updated Practical Guidance Content
  • Economic Hardship Considerations in IRS Tax Collection
  • SECURE 2.0 Upends IRS Correction Procedures
  • IRS Guidance Outlines Advanced Low-Income Project Credits
  • KPMG Report: Year-in-Review List of U.S. Federal Tax Developments for 2022
  • SECURE 2.0 Act Tracker
  • Tax Pros Push Back On Proposed Limits On IRS Appeals
  • Any US Plans for Global Minimum Tax on Ice, For Now

Experience results today with practical guidance, legal research, and data-driven insights—all in one place.

Experience Lexis+