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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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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