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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: Mississippi - North Dakota

Mississippi-

Admissible-

General income tax.

Inadmissible-

Corporation franchise tax. Use tax.

Missouri-

Admissible-

Corporation income tax. Intangible personal property tax. Income tax (Kansas City and St Louis).

Inadmissible-

Corporation franchise tax. Annual licence tax.

Montana-

Admissible-

Corporation licence (income) tax. Corporation income tax. Personal income tax.

Nebraska-

Admissible-

Personal income tax. Corporation income tax.

Inadmissible-

Occupational tax.

New Hampshire-

Admissible-

Business profits tax.

New Jersey-

Admissible-

Corporation franchise tax except where it represents a minimum levy or is charged on amounts other than net income. Corporation business tax on net income (not on net worth). Insurance companies tax on marine insurance companies. Personal income tax.

Inadmissible-

Bank stock tax. Excise tax. Financial business excise tax. Insurance companies tax on general and life insurance companies. Corporation business tax charged on net worth.

New Mexico-

Admissible-

General income tax.

Inadmissible-

Corporation franchise tax. Real property transfer tax. Compensating tax. Gross receipts tax.

New York City-

Admissible-

Earnings tax on non-residents where it is charged on salaries. Financial corporation income tax where it is charged on income, but not where it is charged on any other basis. General corporate (income) tax, where charged on net income, but not where charged on any other basis. Personal income tax on residents where it is charged on salaries. Unincorporated business tax.

Inadmissible-

Gross receipts tax. Occupancy tax. Vault tax. Real estate tax.

New York State-

Admissible-

Personal income tax. Unincorporated business income tax. Corporation franchise tax except where it represents a minimum levy or is a charge based on capital or is charged on amounts other than net income. Transfer gains tax (real property gains tax). Metropolitan commuter transportation district surcharge.

Inadmissible-

Additional charge on corporation franchise tax. Realty transfer tax. Sales and use tax.

North Carolina-

Admissible-

General income tax. Financial institutions excise tax except where it represents a minimum levy.

Inadmissible-

Corporation franchise tax. Insurance companies tax. Intangible property tax.

North Dakota-

Admissible-

General income tax (but all claims should be referred to HMRC, Business International, Tax Treaty Team before they are accepted).

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