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State and Local Tax (SALT) Roadmap and Resource Center

Browse the reference library for the latest guidance and tools to address your state and local tax needs including tax rates, due dates, nexus, PTE tax and more.

State and Local Tax (SALT) Roadmap and Resource Center

Browse the reference library for the latest guidance and tools to address your state and local tax needs including tax rates, due dates, nexus, PTE tax and more.


Interactive U.S. map

Use the animated map to access information on the types of state and local taxes imposed, tax rates, nexus, passthrough entity (PTE) tax elections and mandates, due dates, government websites and CPA society information. Also quickly determine commonly used state and local tax forms and easily locate versions and their instructions.

This premium content is normally available to Tax Section members. For a limited time, you can preview the wealth of state tax information available to Tax Section members.


Interactive U.S. map

Use the animated map to access information on the types of state and local taxes imposed, tax rates, nexus, passthrough entity (PTE) tax elections and mandates, due dates, government websites and CPA society information. Also quickly determine commonly used state and local tax forms and easily locate versions and their instructions.

This premium content is normally available to Tax Section members. For a limited time, you can preview the wealth of state tax information available to Tax Section members.

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AICPA SALT tax advocacy

Access information and guidance from the SALT Technical Resource Panel on state-level advocacy issues affecting tax professionals.

AICPA SALT tax advocacy

Access information and guidance from the SALT Technical Resource Panel on state-level advocacy issues affecting tax professionals.

SALT resources

Additional one-month late filing penalty relief for corporate returns

State responses to requests for one-month late filing penalty relief
Council on State Taxation (COST) has compiled a state-by-state chart to track responses to requests for one-month late filing penalty relief for extended corporate returns. Such relief would allow corporations a reasonable time to accurately file their state corporate income tax returns and avoid penalties due to complications that arise with simultaneous state and federal return deadlines.

View AICPA state tax advocacy resources on one additional month state filing after federal relief

Disaster relief

State and local disaster relief guidance

Council on State Taxation (COST) has compiled a state-by-state chart of guidance to help members keep track of state and local government filing relief due to natural disasters.

View more disaster tax relief guidance.

Nexus

2021 State Tax Nexus Guide

Learn about state tax nexus including the many types of nexus (affiliate, economic, click-through, cookie, etc.), the physical presence standard and more.

2021 State Tax Nexus Checklist

Access a comprehensive checklist about 2021 state tax nexus considerations involving income, franchise, sales and use taxes.

Paycheck Protection Program

PPP State Tax Treatment Chart

Determine whether states treat PPP loan forgiveness as taxable income and whether states allow the deductibility of expenses paid with PPP loan amounts.

Sales and use tax

  • Sales tax rates
    The Sales Tax Institute consolidated a chart of the standard state level sales and use tax rates.

  • Remote Seller Nexus Chart
    The Sales Tax Institute created a chart indicating which states have passed legislation related to click-through nexus, affiliated nexus and/or economic nexus.

  • Sales tax amnesty
    The Sales Tax Institute designed a state-by-state guide related to amnesty programs.

  • Sales tax holidays
    The Sales Tax Institute created a chart to keep practitioners updated on what sales tax holidays are going on in states.

  • Sales Tax Rates and Rules Report
    Vertex published a mid-year report on the total number of sales tax changes by jurisdiction type across the entire U.S.

Student loan forgiveness

State guidance for taxability or exclusion of student loan forgiveness

The Biden administration’s plan for student loan forgiveness excludes certain student debt cancellation from federal income tax; state-level taxability varies.

Wayfair

View Wayfair news

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