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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.

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Nexus resources

2021 State Tax Nexus Checklist

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

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.

Sales and use tax resources

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.

Other state resources

State and Local Tax Advocacy 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.

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.

States with adopted or proposed pass-through entity level tax

This map demonstrates state activity regarding pass-through entity tax.

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