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State & Local Tax

B649 is taught by B. Blair, S. Paul

State and local taxation provides a practical application of the Commerce Clause and Fourteenth Amendment to the modern business and regulatory environment. This course addresses the basic principles of state and local taxation, beginning with an overview of the three primary types of tax (state income taxes, sales and use taxes, and real property taxes) and exploring the restrictions on state taxation provided by the federal and state constitutions and select federal statutes. Several cutting-edge legal and policy controversies will be examined in depth, including the rise of e-commerce and its effect on the state and local tax base. The second half of the course then delves deeper into the application of state income tax, covering how a taxpayer s income is allocated to and apportioned among states. The Hellerstein casebook will form the basis of the readings for the course, with select additional cases and materials provided over the course of the semester. Students may find it helpful to have taken Federal Income Tax, but that course is not a prerequisite for participation in this class.