This course provides an overview of state and local taxation, emphasizing the constitutional constraints imposed by the Commerce, Due Process, and Privileges and Immunities Clauses. It covers the significant state and local tax issues under the corporate and personal income taxes, sales and use and gross receipts taxes, and electronic commerce. As this is a developing area of law, a number of the issues covered in the course are on the cutting edge of the subject.

This upper-level substantive course provides an overview of state and local taxation.

Recommended for the following Professional Pathways: Government/Public Sector; General Practice – Litigation/Dispute Resolution; General Practice – Transactional; Tax

Pre/co-requisite: Federal Income Tax: Individual

Open to Tax LL.M. students.

2 Credits