As you know, a survey or comparator table from the 50 State Surveys (SURVEYS) or 50 State Regulatory Surveys (REG-SURVEYS) database can trim hours off of a multistate legal research project. Until recently, surveys have included a handful of tax topics.
It's now more than a mere handful: Approximately 100 new tax-related statutory and regulatory surveys were added to Westlaw recently. Most of the new topics are covered by a statutory survey as well as a regulatory survey. Among the new topics are the following:
- state taxation of S corporations
- penalties for fraudulent returns
- income tax credit for taxes paid to another state
- sales and use taxes for interstate mail-order sales