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2008 SESSION

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SJ 101 Multistate corporations; joint subcommittee to study benefits of adopting a single sales factor.

Introduced by: Walter A. Stosch | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED:

Study; Adopting a single sales factor to apportion the income of multistate corporations for purposes of the corporation income tax; report.  Establishes a joint subcommittee to study the benefits of adopting a single sales factor to apportion the income of multistate corporations for purposes of the corporation income tax.

SUMMARY AS INTRODUCED:

Study; benefits, economic impact, and fiscal impact of adopting a single sales factor to apportion the income of multistate corporations for purposes of the corporation income tax; report.  Provides for a joint committee of the Senate Committee on Finance and the House Committee on Finance to study the benefits, economic impact, and fiscal impact of adopting a single sales factor to apportion the income of multistate corporations for purposes of the corporation income tax. The joint committee may form a Single Sales Factor Advisory Work Group consisting of interested parties to assist in the study.