Examines impact of state taxes on small businesses because of involvement in interstate commerce. Continuation of hearings on effects of multi-state taxation of interstate commerce on small business. Contains written statements of interested parties.

Papers delivered by various contributors at a seminar organized by the National Tax Association on 7-8 March, 1991. Includes: State business taxation: description and rationales; State taxation of corporate income; Exporting of state taxes; State taxation of telecommunications; State taxation of multistate banking; State taxation of insurance companies; Environmental taxes and fees.

Committee Serial No. 20. Considers state corporate income tax procedure impact on multistate manufacturing and mercantile corporations. Includes discussion of possible adoption of uniform state taxation standards and the possible taxation of interstate business income of non-resident corporations.

The Tax Foundation's State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states' tax systems compare. While there are many ways to show how much is collected in taxes by state governments, the Index is designed to show how well states structure their tax systems, and provides a roadmap to improving these structures.