Course Details

State and Local Taxation

The course will focus on Constitutional and other restrictions on state and local taxation including: states’ power to impose their income and sales/use taxes, state methods for taxing multistate enterprises, taxable vs. nontaxable income, separate versus combined (consolidated) reporting, and state tax issues in mergers and acquisitions. We will also cover sales/use taxes and the taxation of resident and nonresident individual taxpayers utilizing a case study involving professional athletes. PRE-REQUISITES/RESTRICTIONS: BUSCOM 690 Basic Federal Income Tax or enrollment in the Tax LLM program is a pre-requisite for this course.

Catalog Number: TAXLAW 688
Practice Areas: State and Local GovernmentTaxation Practice Area
Additional Course Information: LLM tax course open to JD students, Tax Program Course


Course History

Fall 2021
Title: State and Local Taxation
Faculty: Hughes, David A.
Marcus, Fred (courses | profile)
Section: 1     Credits: 2.0
Capacity: 28     Actual: 16

Fall 2020
Title: State and Local Taxation
Faculty: Hughes, David A.
Marcus, Fred (courses | profile)
Section: 1     Credits: 2.0
Capacity: 16     Actual: 13

Fall 2019
Title: State & Local Taxation
Faculty: Hughes, David A.
Marcus, Fred (courses | profile)
Section: 1     Credits: 2.0
Capacity: 18     Actual: 4

Fall 2018
Title: State & Local Taxation
Faculty: Hughes, David A.
Marcus, Fred (courses | profile)
Section: 1     Credits: 2.0
Capacity: 18     Actual: 11