Multistate Corporate Tax Guide MidYear Edition - 2007 Author:John C. Healy The Multistate Corporate Tax Guide Mid-Year Edition focuses on new and emerging issues in state and local taxation (SALT). This year among the topics selected for publication is FIN 48 and its state tax implications. Part I - Multistate Corporate Income Taxes Primer on Multistate Corporate Income Taxation Gulf Opportunity Zo... more »ne Act of 2005 Part II - Sales and Use Taxation Purchases Subsequently Transferred to Another State Motion Picture Production Exemptions Sales and Use Tax Treatment of Fuel Surcharges, Hazardous Chemical Disposal Charges, and Special Handling Charges Part III - Streamlined Sales Tax Streamlined Sales and Use Tax Agreement Amended Through December 14, 2006 Streamlined Sales and Use Tax Agreement Exemption Certificate and Instructions Part IV - Tax Update and Articles FIN 48 and Uncertain Income Tax Positions COST Letter A Lawmaker's GUide to State Tax Appeals Process: Suggestions for Improvement Appendices State Tax Department Directory State Internet Address Directory State Business Taxation Questionnaire (Abridged)« less