Course Details

State and Local Taxation

State and Local Taxation (SALT) will explore the authority (both constitutional and statutory) of state and local taxing jurisdictions to impose a variety of taxes, including state net income tax, franchise tax and sales/use tax. Using a case law based approach, we will examine a number of different SALT issues such as nexus, sourcing, business vs nonbusiness income, the unitary business principle, credits for tax paid, sales/use tax exemptions, remote workers and SALT issues in M&A. 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 2022
Title: State and Local Taxation
Faculty: Hughes, David A.
Marcus, Fred (courses | profile)
Section: 1     Credits: 2.0
Capacity: 70     Actual: 5

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