State Tax Evaluation
State tax management is gaining importance as states compete for taxpayer dollars.   Coupled with the great use of technology by state and local governments, taxpayers are bombarded with notices.  Some are valid.  Many aren't.

If you are curious whether your company is on top of its state tax management, complete the following questions.

At the conclusion of the questions, you will be asked to provide either a fax number or your contact information before you Submit.  A VPTax professional will review the provided information and provide you with a summary analysis.  (Note: By providing just your fax number, all information remains completely anonymous.)

Indicate under which form the company files income tax returns:
Indicate under which form the company files income tax returns:
Which types of state and local taxes are of interest? (Note that there are significant cross-application issues between all tax types.  For the most thorough check-up, we recommend you check all taxes that may apply.)
Which types of state and local taxes are of interest? (Note that there are significant cross-application issues between all tax types.  For the most thorough check-up, we recommend you check all taxes that may apply.)
Where does your company file state and local income and/or franchise tax returns?
Where does your company file state and local income and/or franchise tax returns?
Has the company been filing annual New York License Fee returns (Form CT-240)?
Has the company been filing annual New York License Fee returns (Form CT-240)?
In which state is your company incorporated?
In which state is your company incorporated?
The Delaware Franchise Tax is due each March 1st.  The state sends a payment coupon on which you can pay the tax.  Alternatively, the tax can be computed and paid online.Do you or your tax professional review the annual payment to make sure the liability is correct/minimized?
The Delaware Franchise Tax is due each March 1st.  The state sends a payment coupon on which you can pay the tax.  Alternatively, the tax can be computed and paid online.

Do you or your tax professional review the annual payment to make sure the liability is correct/minimized?
California requires the annual filing of a Statement of Information annually accompanies by a payment of $25.  Failure to file this form can result in a penalty of $250 and the disqualification of the corporation.  Is your company current with respect to this filing?
California requires the annual filing of a Statement of Information annually accompanies by a payment of $25.  Failure to file this form can result in a penalty of $250 and the disqualification of the corporation. 

Is your company current with respect to this filing?
Indicate which of the following best describes your physical office situation.
Indicate which of the following best describes your physical office situation.
If the company purchase equipment and/or supplies from vendors that do not charge sales tax, does the company file use tax returns and pay taxes to the state in which the property is put into service?
If the company purchase equipment and/or supplies from vendors that do not charge sales tax, does the company file use tax returns and pay taxes to the state in which the property is put into service?
Many states impose a tax on the depreciated value of property used in a trade or business.  Typically, returns are due early in the year based on property on hand on January 1st.Is the company current with respect to the filing of personal property tax returns for all office locations, as necessary?
Many states impose a tax on the depreciated value of property used in a trade or business.  Typically, returns are due early in the year based on property on hand on January 1st.

Is the company current with respect to the filing of personal property tax returns for all office locations, as necessary?
Specifically, California counties require the filing of Form 571-L annually on or before May 7th.  Taxable assets are reported by year by asset category.   Not all assets are taxable.Did the company comply with the last May 7th filing requirement?
Specifically, California counties require the filing of Form 571-L annually on or before May 7th.  Taxable assets are reported by year by asset category.   Not all assets are taxable.

Did the company comply with the last May 7th filing requirement?
In particular, Texas counties require the filing of a Business Personal Property Rendition Form annually on or before April 15th.Did the company comply with the last April 15th  filing requirement?
In particular, Texas counties require the filing of a Business Personal Property Rendition Form annually on or before April 15th.

Did the company comply with the last April 15th  filing requirement?
Do you have one or more employees in San Francisco?
Do you have one or more employees in San Francisco?
Do you have one or more employees in Wilmington?
Do you have one or more employees in Wilmington?
Do you have one or more employees in Detroit?
Do you have one or more employees in Detroit?
Do you have one or more employees in New York City?
Do you have one or more employees in New York City?
While Ohio no longer has an income tax, the state imposes a Commercial Activities Tax (a gross receipts tax) and  municipalities in Ohio impose local income taxes.  Are you filing any non-payroll tax returns in Ohio?
While Ohio no longer has an income tax, the state imposes a Commercial Activities Tax (a gross receipts tax) and  municipalities in Ohio impose local income taxes.  Are you filing any non-payroll tax returns in Ohio?
Do you have one or more employees in Multnomah County?
Do you have one or more employees in Multnomah County?
Do you have one or more employees in Philadelphia?
Do you have one or more employees in Philadelphia?
Do you have one or more employees in St. Louis?
Do you have one or more employees in St. Louis?
Do you have one or more employees in Seattle?
Do you have one or more employees in Seattle?
Indicate which of the following sources of revenue are separately accounted for in the company's books.As you answer this question, consider the legal form of the agreements with clients/customers.  For example, if you provide advertising services to customers while at the same time enabling other customers to access your software electronically, you may be engaged in two distinct lines of business and subject to different taxation for each business activity.
Indicate which of the following sources of revenue are separately accounted for in the company's books.

As you answer this question, consider the legal form of the agreements with clients/customers.  For example, if you provide advertising services to customers while at the same time enabling other customers to access your software electronically, you may be engaged in two distinct lines of business and subject to different taxation for each business activity.
Sellers of tangible property are generally subject to income taxation in states where they have employees and into which they ship product.  An exception to this rule applies when the employee's activities within the state are limited to pure solicitation.  This exception is very narrowly defined.  Do you believe your company qualifies for this exception?
Sellers of tangible property are generally subject to income taxation in states where they have employees and into which they ship product.  

An exception to this rule applies when the employee's activities within the state are limited to pure solicitation.  This exception is very narrowly defined.  

Do you believe your company qualifies for this exception?
Does the company invoice customers for shipping and/or handling?  If so, indicate which line items are specifically identified on customer invoices.
Does the company invoice customers for shipping and/or handling?  If so, indicate which line items are specifically identified on customer invoices.
Does your company manufacture products that are made available to customers through a lease arrangement or at no cost?  Typically, in such cases the company would sell a disposable commodiaty for use with the product installed at a customer location.
Does your company manufacture products that are made available to customers through a lease arrangement or at no cost?  Typically, in such cases the company would sell a disposable commodiaty for use with the product installed at a customer location.
Does your company capitalize self-contructed assets or transfer inventory to property, plant and equipment?
Does your company capitalize self-contructed assets or transfer inventory to property, plant and equipment?
In which state is your company filing sales tax returns?
In which state is your company filing sales tax returns?
Does the company have annual gross revenues from Washington sources in excess of $250,000 per year?
Does the company have annual gross revenues from Washington sources in excess of $250,000 per year?
Does the company have annual gross receipts from Ohio sources in excess of $150,000?
Does the company have annual gross receipts from Ohio sources in excess of $150,000?
Does the company have annual gross receipts from Michigan sources in excess of $350,000?
Does the company have annual gross receipts from Michigan sources in excess of $350,000?
Does the company have annual gross receipts from West Virginia cities?
Does the company have annual gross receipts from West Virginia cities?
VPTax will contact you using the information provided below to provide input into your state and local tax health.  Thank you.



VPTax will contact you using the information provided below to provide input into your state and local tax health.  Thank you.