Division of Legislative Services: Interim Studies

Single Sales Factor

The benefits of adopting a single sales factor to apportion the income of multistate corporations for purposes of the corporation income tax.

Date	Time	Place	Documents
11/17/08	10AM	House Room D, General Assembly Building	Agenda Materials Summary
Materials Single Sales Factor Considerations Delegate Byron's Proposal Delegate Pollard's Proposal
10/21/08	10AM	House Room D, General Assembly Building	Agenda Materials Summary
Materials Goolsbee/Maydew Study Staff Summary of the Goolsbee/Maydew Study Edmiston Study Staff Summary of the Edmiston Study Mazerov Study Staff Summary of the Mazerov Study Mr. Michael Mazerov Presentation Single Sales Factor Testimony in Maryland Dr. Fletcher Mangum Presentation Mr. Brett A. Vassey Presentation Virginia Manufacturing Report State Corporate Income Tax Rates
09/30/08	10AM	House Room D, General Assembly Building	Agenda Materials Summary
Materials Single Sales Factor States for Manufacturers by Tax Year Corporate Income Tax Revenue, 1997-2007 Apportionment of Income from Services and Intangibles Tax Incentives for Manufacturers Virginia's Apportionment Formula for Corporation Income Article of the Commonwealth Institute for Fiscal Analysis Presentation of the Commonwealth Institute for Fiscal Analysis Presentation of the Virginia Economic Development Partnership Presentation of the Virginia Society of CPAs Comments of the Virginia Organizing Project
08/27/08	10AM	House Room D, General Assembly Building	Agenda Materials Summary
Materials Staff Presentation A History of the Corporate Income Tax in Virginia and the Apportionment of Income for Multi-state Corporations

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