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220A State and Local Taxation (3)

Discussion - 3 units. This course introduces the students to the fundamentals of state and local taxation. Beginning with historical and constitutional aspects, students will analyze recent developments in state and local taxation and their impact on client representation. Attention will be concentrated on corporate, sales and use and other business taxes, death duties, and property taxes and exemptions. The impact on society of current and proposed state and local taxes will be explored through the study of assigned readings and in-depth class discussions.  We will be covering the following concepts in class: Taxable incidents, privilege tax, discrimination, and multiple taxation under the Commerce Clause of the United States Constitution; current tax developments under the Import-Export clause of the United States Constitution; taxation based on class legislation and the Equal Protection Clause; nexus or jurisdictional due process; allocation and apportionment formulas; business versus non-business income; multi-state tax compact; unitary concept; residence definitions; nonresident income sources; tax credits and short-period returns for individual income taxpayers; sales of tangible personal property; retail and wholesale sales; taxable and nontaxable leases; contractors rule, exemptions, and resale certificates under sales and use tax statutes; valuation techniques for real and personal property; and administrative and judicial appeal of property tax valuations and assessments.

Final Assessment: Take-home exam

This course was offered: