New York SBDC Research Network

Generally, the employer must withhold income tax in the state where work is performed (there is an exception that is explained later). If an employee who resides in another state works exclusively in that state (different from the employer’s state), then taxes are usually withheld only in the employee’s state. (The employer is in State A and the employee lives in State B and does all the work for the employer in home State B, so the employer should withhold State B tax for the employee, assuming State B has an income tax.) I say “usually” because there are exceptions that permit the employer not to withhold state income taxes in the employees’ state. If the employee resides in the employer’s state, tax for that state must be withheld even though the employee works exclusively in another state. And there may be additional withholding obligations in the state in which the employee works. Already confused? If an employee works a few days in each location, things become even more compl

As of January 1, 2015  The links below lists the standard state level sales and use tax rates. Many states allow non-standard rates on many items including meals, lodging, telecommunications and specific items and services. These rates are not represented in the chart. The range of local taxes is also included as a quick reference. This can be used to determine the combined state and local tax rate maximums and minimums.  Sales and use tax rates change on a monthly basis. The chart is for informational purposes only. Specific questions should be addressed to your tax  adviser . Rate information is gathered from various State Department of Revenue materials and various rate providers including Thomson,  Sabrix  and Vertex, Inc. click here If you are seeking information on individual income tax, corporate income tax, sales tax, and/ or property tax collections this link will bring you to a site that will assist you. click here This link will provide you with state

Have you ever wondered which company rules in your state? Well, now you don't have to—thanks to a new revenue map covering all of America's 50 states. The graphic, designed by telecommunications firm Broadview Networks, reveals the largest companies in each state based on income. It shows that Verizon Communications is the biggest company in New York, while the retailer Costco has trumped Microsoft Corporation in Washington. ... The graphic,  unveiled in a blog by Broadview , is based on financial information from a Hoover's database of company profiles. More from Nation of Change .

In 2011, state governments collected more than $50 billion in taxes and proceeds from vice: gambling, smoking and alcohol consumption. Some argue that state governments should not profit from residents’ vices. However, some states rely on these activities for a substantial proportion of their budget. In Nevada, “sin taxes” accounted for nearly 6% of the state’s revenue. Based on data from the Census Bureau and the American Gaming Association, 24/7 Wall St. identified the states where the largest percentage of revenue came in the form of proceeds from alcohol, tobacco and casino taxes, as well as the lottery and state-regulated liquor stores. These are the states profiting most from sin. Read more from 24/7 Wall St.

The purpose of the research study on states’ regulatory flexibility activity was to evaluate to what extent states went to mitigate the impact of state regulations on small businesses. The Regulatory Flexibility Act (RFA) at the federal level requires agencies to minimize the impact of their regulations on small entities without compromising their regulatory objectives. States versions of the RFA, the research indicates, are/have been following different paths to the requirements and are having mixed results. Get the full report or summary . Should you need further information, please feel free to contact Radwan Saade at (202) 205-6533 or advocacy@sba.gov.

The Office of Advocacy’s Small Business Profiles for the States and Territories supply data on small businesses in each of the 50 states and the District of Columbia. The publication also provides national-level data and limited data on the U.S. territories. The usefulness of the publication is the great detail it provides about small businesses at the state level. The following topics are covered: the number of firms, demographics of business ownership, small business income, banking, business turnover, industry composition, and employment gains and losses by size of business. 2011 Small Business Profiles for the States and Territories 2011 Small Business Profiles for New York State [PDF]

Again, from the Pew Research Center : In Arkansas and Oklahoma, men and women marry young — half of first-time brides in these states were age 24 or younger on their wedding day. These states also have above-average shares of women who divorced in 2007-2008. It’s the opposite state of affairs in Massachusetts and New York. Their residents marry late — half of ever-married New York men were older than age 30 when they first wed. These states also have below-average shares of men and women who divorced in 2007-2008. Looking at rates, about 6% of Texans who ever have been married have wed three times or more. That is similar to the national average (5%), but well below the leaders in this category — the neighboring states of Arkansas and Oklahoma — where about 10% of all ever-married adults have had at least three spouses. Marriage and Divorce: A 50 State Tour