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 Government, Taxation 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