Course Details

State and Local Taxation

State and local taxes represent one of the most influential and rapidly changing areas of U.S. law. With states competing for business investment and revenue, and the Supreme Court frequently weighing in on jurisdictional and constitutional questions, SALT practitioners are in high demand. This course will empower you to understand, anticipate, and navigate the complexities faced by businesses, individuals, and governments operating across multiple jurisdictions. If you are interested in tax law, litigation, corporate law, or public policy, this course offers invaluable insights and practical skills that will set you apart in your legal career. 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 Government ,  Taxation Practice Area
Additional Course Information: LLM tax course open to JD students, Tax Program Course

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Course History

Fall 2026
Title: State and Local Taxation
Faculty: Hughes, David A.
Marcus, Fred (courses | profile)
Stewart, Lenore Marie
Section: 1     Credits: 2.0
Capacity: 70     Actual: 5

Fall 2025
Title: State and Local Taxation
Faculty: Hughes, David A.
Marcus, Fred (courses | profile)
Stewart, Lenore Marie
Section: 1     Credits: 2.0
Capacity: 70     Actual: 10

Fall 2024
Title: State and Local Taxation
Faculty: Hughes, David A.
Vidal, Lenore (courses | profile)
Marcus, Fred (courses | profile)
Stewart, Lenore Marie
Section: 1     Credits: 2.0
Capacity: 70     Actual: 6