thanks so much to all of you for the information. My book
really doesn't get into state taxes at all but I wanted to
at least point out that different states have different
types of taxes (I hadn't been aware of how onerous the sole
proprietor business taxes were for some states) and
different due dates -- hopefully, thus encouraging the
reader to seek out more information (state tax office phone
numbers and websites are included in the book)

--
Jan Zobel EA, author of 'Minding Her Own Business:
The Self-Employed Woman's Guide To Taxes and Recordkeeping'

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

Kathy Morgan "MTW" <mtwingcpa[at]yahoo.com> wrote:
- quote -

The only thing that jumped right out at me was the filing
date for Arkansas. It changed for the 2003 and all future
tax years to 15 April.

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

New Hampshire does not have an individual income tax but it
does have a tax on businesses - ie self employed
individuals. It can be quite high.

--
Regards,

Mark Rigotti

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

janztax[at]aol.com (JanZtax) wrote:

- quote -

Jan, your list of no-income-tax states is correct, except
that it applies only to INDIVIDUAL income taxes. Maybe that
limitation is implicit in the context.

I'd have to look up the due dates. You can get access to
all the states' form instructions (which would include the
due dates) at the FTA's site, www.taxadmin.org.

Mike and Christopher pointed out the Washington B&O and NH
Business Profits Tax that apply to sole proprietorships as
well as other forms of business. Also, quite a few states
apply entity-level taxes to flowthrough entities such as
partnerships, LLCs, LLPs, and S corporations. Tennessee,
for example, applies its excise (income) tax to all entities
other than sole proprietorships and general partnerships.
Texas taxes LLCs as if they were C corporations.

If you like I'll e-mail you my teaching outline,
Introduction to State and Local Taxation, which has a fairly
comprehensive list of state taxes. The semester just
started so I updated it just last month.

Katie

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

janztax[at]aol.com (JanZtax) wrote:

- quote -

Since you're addressing self-employed persons, be sure to
consider whether the state has a business profits tax that
applies to self-employed entities such as sole
proprietorships. These can take a bite out of a sole prop's
earnings that's every bit as painful as income tax. For
example, New Hampshire has a business profits tax of 8.5% on
net over $50,000, and Washington has a business and
occupations tax that runs 1.5% of gross for a service
business.

--
Chris Green

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

JanZtax wrote:

- quote -

I don't know how much state-specific detail you're trying to
provide, but Washington state has a business gross receipts
tax (known as the Business and Occupation Tax) that does
apply to self-employed individuals. It can often impose a
heavier tax burden than a net income tax. Also worth noting
is that Washington's sales tax base is somewhat broader than
most states, imposing said tax on many "services" that
aren't taxed elsewhere. (All of the foregoing are,
obviously, the ramifications of having no state income tax.)

MTW

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

I'm updating my book Minding Her Own Business: the
Self-Employed Woman's Guide to Taxes and Recordkeeping (new
edition out in Dec) and need to make sure this misc. state
tax info is still correct. Could you please let me know if
anything I've written is incorrect:

"Seven states don't have a state income tax: Alaska, Nevada,
Washington, Texas, Florida, South Dakota, and Wyoming.
Tennessee and New Hampshire assess income tax only on
interest and dividends...Generally, state tax returns are
due the same date as federal returns, April 15, but several
states have different due dates for their returns. Hawaii
returns are due April 20. Delaware and Iowa returns are due
April 30. Virginia returns are due May 1, and Louisiana and
Arkansas returns are due May 15.

Thanks much, Jan Zobel EA

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->