Tax implications of electric industry restructuring
By: authored by Matthew H. Brown and Kelly Hill ; distributed by the National Conference of State Legislatures.
Contributors: Hill, Kelly.; Partnership on State and Local Taxation of the Elctric Industry.; National Conference of State Legislatures.
Series: Tax implications of electric industry restructuring
Publisher: National Conference of State Legislatures
Place of publication: Denver, CO
Language: eng
Subjects: Electric utilities -- Deregulation -- United States -- Economic aspects.; Electric utilities -- Taxation -- United States.; Taxation -- United States -- States.; Business tax -- United States.; Municipal franchises -- United States.; Local taxation -- United States -- States.; Property taxes -- United States -- Economic aspects.
Notes: Overview of effects of the changing electric industry on state and local taxes -- Introduction to electric industry taxation -- Gross receipts taxes in the changing U.S. electric industry -- Franchise fees in the changing U.S. electric industry -- Property taxes in the changing electric industry -- Franchise taxes and corporate net income taxes in the changing electric industry -- Sales taxes in the changing electric industry -- Payments in lieu of taxes in the changing electric industry.

"Series authored by Matthew H. Brown and Kelly Hill."

"A series by the NCSL Partnership on State and Local Taxation of the Electric Industry."