BULLETIN

State

Dropping the cents is:

Alaska

Permitted for the corporate income tax and several excise taxes

Arizona

Required for the individual income tax

Arkansas

Required for individual income tax, estimate vouchers and information returns

CA BOE

Permitted for sales/use taxes

CA FTB

Agency requests taxpayers to round to nearest whole dollar

Colorado

Required for the individual income tax and corporate income tax

Delaware

Required for the individual income tax, corporate income tax, and all other taxes

D.C.

Permitted for the individual income tax and sales/use tax

Florida

Permitted for the corporate income tax.

Hawaii

Required for the individual income tax. Permitted for all other taxes, including corporate income and sales/use tax

Illinois

Required for sales/use tax; permitted for individual and corporate income taxes

Idaho

Implementing a requirement that no cents be permitted on the individual income tax return in 1999, with other taxes to follow

Iowa

Permitted on most or all returns

Kentucky

Permitted on most or all returns

Louisiana

Required for individual income tax, corporate income tax, sales/use tax, hazardous waste tax, gift tax, dealer's motor fuels tax

Maryland

Required for sales/use tax; permitted on the individual income and corporate income taxes

Massachusetts

Permitted for the individual income tax

Michigan

Required for the individual and corporate income taxes; permitted for sales/use tax

Minnesota

Required for sales/use tax; permitted for individual and corporate income taxes and all other taxes

Mississippi

Required for the individual and corporate income taxes, sales and use tax, and withholding taxes; permitted on all others

Missouri

Required for the individual and corporate income taxes, sales and use tax

Nebraska

Permitted on the individual and corporate income taxes (rounded to the nearest dollar); permitted on the sales/use tax, where gross sales and net taxable are entered as dollars only

Nevada

Permitted on sales/use tax and the state business tax

New Hampshire

Required on the meals and rooms tax; permitted on the interest and dividends tax for individuals and the corporate income tax

New Jersey

Permitted on all tax returns

New York

Permitted on most tax returns. As part of an ongoing forms redesign project, all of the liability calculation fields within the new single jurisdiction sales tax returns force a zero cents amount (.00 is preprinted). The taxpayer is instructed to round the result to the nearest dollar. Response has been overwhelmingly positive.

North Carolina

Permitted for the individual and corporate income taxes and
sales/use tax

North Dakota

Permitted on the corporate income tax return

Oregon

Permitted on the individual and corporate income tax returns

Pennsylvania

Required for the corporate income tax and sales/use tax; permitted on the individual income tax

Rhode Island

Permitted on the individual and corporate income tax returns

South Carolina

Required for the individual income tax; permitted for the corporate income tax, sales/use tax and on other returns

Tennessee

Required for the individual and corporate income tax returns and sales/use tax

Texas

Required to be dropped on the gross amount for corporate, sales/use and other business-related taxes. The exact cents are permitted, but not required, on "all taxes owed" lines.

Utah

Required for the individual and corporate income tax returns. Sales tax must still include cents.

Washington

Request that amounts be rounded to the nearest whole dollar on the combined excise tax return

West Virginia

Required for the corporate income tax, sales/use tax and other business taxes; permitted on the individual income tax return

Wyoming

Required for the sales/use tax return