Core Classes

On the first day of the institute students participate in two core classes that emphasize concepts common to all area of state and local taxation.

All courses must contain the most recent publication, revision or review date. Courses must be revised as soon as feasible following changes to relative codes, laws, rulings, decisions, interpretations, etc. Courses in subjects that undergo frequent changes must be reviewed by a subject matter expert at least once a year. Other courses must be reviewed every 2 years. For group live and group internet based programs, the revision date is the date of the event.

Constitutional Law and State Taxation

Constitutional Law and State Taxation provides an overview of the federal constitutional limits on the state’s ability to tax income and sales including due process, equal protection, privileges and immunities, and commerce clause considerations.  Relevant U.S. Supreme Court cases are covered.

Summary of the Restraints Imposed by the U.S. Constitution

Historical and Current Analysis of Constitutional Restraints on State Taxation

  • The Commerce Clause
  • The Due Process Clause
  • The Equal Protection Clause
  • The Privileges and Immunities Clause
  • Taxpayer Remedies for Unconstitutional State Taxes

Concepts in Sales and Income Taxes

Concepts in Sales and Income Taxes is an introduction and historical overview of the characteristics of state and local taxation, emphasizing the conceptual structure of sales and use taxation and state corporate income taxation and how the underlying logic of these systems can be applied in new settings.  Students will examine the characteristics of state and local taxes and their distinctions with respect to imposition and incidence. Changing definitions of nexus also will be explored. Topics covered include:

Sales Tax

  • Definition of Retail Sale
  • Evaluating a Sales Tax
  • Taxation of Services
  • Use Taxes
  • Local Sales Taxes
  • Sales Tax Reform


Multistate Corporate Income Tax

  • Conceptual Overview
  • Definition of the Tax Base
  • Apportionment and Allocation of Income
  • Treatment of Intangibles
  • Jurisdictional Issues
  • Uniform Division of Income for Tax Purposes (UDITPA)
  • Combined reports

Faculty members will be Darien Shanske, Professor of Law, UC Davis School of Law, for the class on Constitutional Law and State Taxation. Richard Pomp, Professor of Law, University of Connecticut School of Law, will teach the class on Concepts in Sales and Income Taxes.