SALT Roadmap — State and Local Tax Guide
Navigate the complex world of state and local taxes with a compilation of information and quick links to additional guidance and references.
Nexus resources
2021 State Tax Nexus ChecklistAccess a comprehensive checklist about 2021 state tax nexus considerations involving income, franchise, sales and use taxes.
2021 State Tax Nexus GuideLearn about state tax nexus including the many types of nexus (affiliate, economic, click-through, cookie, etc.), the physical presence standard and more.
Sales and use tax resources
The Sales Tax Institute consolidated a chart of the standard state level sales and use tax rates.
The Sales Tax Institute created a chart indicating which states have passed legislation related to click-through nexus, affiliated nexus and/or economic nexus.
The Sales Tax Institute designed a state-by-state guide related to amnesty programs.
The Sales Tax Institute created a chart to keep practitioners updated on what sales tax holidays are going on in states.
Vertex published a mid-year report on the total number of sales tax changes by jurisdiction type across the entire U.S.
Other state resources
This page provides information and documents created by State and Local Tax Technical Resource Panel (SALT TRP) on state-level advocacy issues affecting tax professionals.
Determine whether states treat PPP loan forgiveness as taxable income and whether states allow the deductibility of expenses paid with PPP loan amounts.
This map demonstrates state activity regarding pass-through entity tax.
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