Stan Arnold, Chris Sullivan and Kathryn Michaelis Publish the "New England Combined Filing Guide" in State Tax Notes

State Tax Notes, October 13, 2008

Stan Arnold, Chris Sullivan and Kathryn Michaelis have authored an extensive analysis of the combined filing rules in New Hampshire, Vermont and Massachusetts that was published in State Tax Notes on October 13, 2008, entitled "New England Combined Filing Guide."

The Guide was prompted by the enactment of the Massachusetts legislation instituting combined reporting effective for tax years 2009 and by the enactment of Vermont legislation instituting combined reporting effective for tax years beginning in 2006. The Guide comments on major unitary issues, including the differences among the states in the definition of a "unitary business," eligible members of a unitary business, treatment of specialized industries, and computation of the sales factor. In addition to the commentary, the Guide consists of an issue-by-issue chart defining and comparing the key elements of the unitary rules in each of the three states.

The Tax Practice Group of Rath, Young and Pignatelli, P.C, represents clients on a wide range of state and local tax matters. The authors have extensive knowledge of the unitary rules as applied in New Hampshire and have assisted clients with the unitary rules in Vermont and other states. For more information on the article and its contents, please contact the authors.

To read the full article published in State Tax Notes, click on the link below:

STN 2008-20437-1.pdf