DT19855A - Double Taxation Relief Manual: Guidance by country: United States of America: State Taxes - Admissible and inadmissible unilaterally: Colorado - Minnesota
Colorado-
Admissible-
General income tax.
Inadmissible-
Insurance companies tax.
Connecticut-
Admissible-
Corporation business tax (franchise tax) where it is charged on income.
Income tax.
Inadmissible-
Corporation business tax where it is charged on value or represents a minimum levy.
Insurance companies tax.
Delaware-
Admissible-
Corporation income tax. Personal income tax.
District of Columbia-
Admissible-
Individual and corporate income tax.
Florida-
Admissible-
Corporation franchise (income) tax.
2.2 per cent emergency excise tax (component of the corporate income tax).
Emergency excise levy.
Inadmissible-
General property tax.
Local 'Tourist Development taxes' (charged on gross rentals).
State tax on sales, use, rentals and admissions.
Tangible personal property tax.
Georgia-
Admissible-
General income tax.
Hawaii-
Admissible-
General income tax.
Idaho-
Admissible-
General income tax.
Illinois-
Admissible-
Corporation replacement income tax (personal property replacement tax) Income tax.
Inadmissible-
Corporation franchise tax. Personal property tax. Sales and use tax. Filing fee.
Indiana-
Admissible-
Adjusted gross income tax when actually paid, that is to the extent that liability exceeds gross income tax. Supplemental net income tax.
Inadmissible-
Gross income tax. Financial institutions tax. Insurance (foreign companies) tax. Public utilities tax.
Iowa-
Admissible-
General income tax.
Kansas-
Admissible-
Corporation income tax (including surtax).
Income tax (individuals)
Inadmissible
Use tax (sales tax)
Kentucky-
Admissible-
General income tax. Occupational Licence Fee (Lexington-Fayette Urban County and Louisville and Jefferson County).
Louisiana-
Admissible-
General income tax.
Inadmissible-
Corporation franchise tax. Sales tax. Use tax.
Maine-
Admissible-
General income tax.
Maryland-
Admissible-
Corporation income tax. Maryland state income tax.
Inadmissible-
Insurance companies tax.
Massachusetts-
Admissible-
Corporate excise (income) tax, where charged on net income but not where charged on any other basis. Personal income tax.
Inadmissible-
Sales and use tax. Sales and use tax registration.
Michigan-
Admissible-
Personal income tax. Single business tax. Income tax (City of Detroit). Income tax (City of Grand Rapids).
Inadmissible-
Filing fee. Intangibles tax. Sales and use tax.
Minnesota-
Admissible-
Income tax (on corporations and individuals).
Any claim for credit in respect of a tax not mentioned should be referred to HMRC, Business International, Tax Treaty Team in accordance with the general guidance at INTM161310
