The report, as partnerships, limited liability companies taxed as partnerships, and S corporations ,provides examples of activities that can create nexus for both income tax and sales and use tax purposes. The scenarios for non-resident withholding include state withholding thresholds and differing requirements based on the type of partner or entity type. 

“The number of pass-through businesses has been steadily growing over the past decade. Combined with the expansion of multistate commerce, these trends represent a growing business development opportunity for the tax and accounting profession,” Salim Sunderji, Checkpoint managing director, said in a prepared statement. .

The report also covers entity-level taxes, which may include business privilege taxes, franchise taxes, or other taxes based on income, gross receipts, capital value or net worth.

The free report can be downloaded from the Checkpoint site.