All state chart showing MB versus COP sourcing?

Technical topics regarding tax preparation.
#1
CO CPA  
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Colorado (CO)
I'm trying to find an all state chart in checkpoint or a website with current information that details out which states use market based sourcing and which use cost of performance. I wasn't able to find this chart in checkpoint.

I have a client that has remote employees all over the U.S. and they are continuing to hire and expand. The majority of their clients are only in CA so market based sourcing is pretty easy. I'd like to be able to provide him with a list of states that currently use COP as he would like to try to avoid hiring employees in these states. It is an administrative hassle to quantifying the value of the work these people in the COP states generate.

Thanks for any help you're able to provide.
 

#2
Spock  
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United States
The Bloomberg Survey of State Tax Departments has this information. It is a very comprehensive publication.
 

#3
sjrcpa  
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Maryland
I'm fairly sure you can get this out of Checkpoint. Perhaps your search terms weren't "quite right". If I get a chance I'll see if I can find it. We subscribe to all 50 states. Do you?
 

#4
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What would be nice - which I have not yet found for 2020 with out having to research each state separately - is a summary of the dollar amount by state where one needs to file a tax return as a foreign corporation without physical nexus based on the market based source sales rules.

Anyone working in this area is aware that there is a de minims amount and not all states are even close to being the same.
 

#5
CO CPA  
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729
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Colorado (CO)
sjrcpa wrote:I'm fairly sure you can get this out of Checkpoint. Perhaps your search terms weren't "quite right". If I get a chance I'll see if I can find it. We subscribe to all 50 states. Do you?


Okay. I'll try again this morning and see if I can figure it out. Yes, all 50 states subscription.
 


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