State & Local Tax

B649 is taught by S. Paul

The course in state and local taxation will cover the historical development of the state and local tax laws prevalent in the various states, as well as dealing with the theory for each tax, how each tax works and certain planning opportunities being utilized in business today to minimize each of the various taxes. Primary emphasis in the course will be on both real and personal property taxes, state income taxes, state sales and use taxes, and the statutory underpinnings and constitutional restrictions (both federal and state) which characterize each tax. During the course of the semester, Mr. Paul will discuss cases contained in the Hellerstein casebook, 10th Edition, related to jurisdiction to tax, constitutional issues, property tax, and sales and use taxes as well as corporate and personal income tax issues. The basic income tax course is a pre-requisite for participation in the class.