State and Local TaxClass Term:
Spring Term 2019-2020Catalog Number:
2 (2 Contact, 0 Field)Priority:
General Enrollment CourseFull Year Course:
Grades will be based on a take-home final exam.
State and Local Taxation will provide students with a fundamental understanding of the principles underlying state and local taxation. Additionally, students will gain an understanding of the constitutionality of state tax in general. Other topics will include a discussion of a variety of different taxes from a state perspective including corporate income tax, corporate franchise tax, sales and use tax, and property tax. The course is intended to equip students with the basic understanding of state and local taxation and provide them with the ability to identify significant issues and to form a general familiarity with state and local taxation.