Equipment Leasing and Finance Association - Equiping Business for Success

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State Tax Manual

This easily navigated reference guide, designed to aid equipment finance companies in tax compliance and planning, provides a comprehensive state-by-state analysis of sales and property taxes.

You may search the entire Database by using the form below. Note that a result must match all your criteria, so the less criteria you enter, the more results you'll get. From the search results page, you may View documents.

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Browse by State

Click the state/district name below to view a listing of all tax items associated with this state/district.

About the State Tax Manual

The Equipment Leasing and Finance Association (ELFA) is pleased to present the State Tax Manual on the web. This easily navigated reference guide, designed to aid leasing companies in tax compliance and planning, provides a comprehensive state-by-state analysis of sales and property taxes. ELFA members can access this online product as a complimentary service.

Entries for each state in this manual will be updated as necessary -- please keep checking this site for the latest information. This information covers sales/use and property taxes. This material was compiled expressly for ELFA by Vertex Logo Vertex Inc., 1041 Old Cassatt Road, Berwyn, PA 19312; however, users of this material are ultimately responsible for their own taxes.

While the material contained herein is accurate to the best of our knowledge and attempts to address leasing specific operations and procedures, we also acknowledge that there may be certain instances in which specific information is not totally accurate or does not conform to known practices in a particular jurisdiction. Should the use of this material present a situation that calls into question the accuracy of specific data, please contact Dennis Brown, Vice President, State Government Relations, at 202.238.3411, dbrown@elfaonline.org.

NOTE: This manual is intended to be a guideline for tax information for leasing companies and should not be used as the sole source of tax information for your business.

Tax Manual Feedback

ELFA welcomes your Tax Manual input and feedback! Such comments could range from your thoughts as a user of this online product, suggested improvements, or any instance where you feel specific information is not totally accurate or does not conform to known practices in a particular jurisdiction.

Whatever your input we want to hear from you! Please contact Dennis Brown, Vice President, State Government Relations, at ELFA headquarters at (202) 238-3411, dbrown@elfaonline.org.