Courses 2025 - 2026
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LAW T 534
State And Local Taxation
Credits:
4
A survey of taxes generally imposed by state and local governments, including income taxes, property taxes, and a variety of excise taxes (including sales and use taxes and gross receipts taxes like those effective in Washington State). Limitations on the power of states to tax will also be covered. These include Commerce Clause limitations such as a requirement of "nexus" with the taxpayer and the transaction, a requirement of fair apportionment, and the rule against discrimination. Other restraints include Import-Export Clause protection, equal protection of laws, uniformity requirements, due process and Public Law 86-272 applicable to income taxes. The course is generally national in scope, although Washington's gross receipts tax will receive some attention as illustrative of privilege excises. Prerequisites: Introduction to Individual Income Taxation.
Winter,
4 Credit(s)
Course Sections and Instructors
| Instructor(s) |
Instructor
Instructor
Instructor
| Quarter |
Instructor |
Schedule - Days, Hour, Room) |
Sec SLN Type |
Grading Type |
| Winter |
TBA
TBA
TBA
|
|
A 16749 Tax
B 16750 JD
C 16751 MJ
D 16752 MJ-China
|
Exam
03/16/26
8:30 AM
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Room assignments are not posted until 60 days before the start of the quarter and are subject to change without notice.
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Submit a Course Request: Section
A
B
C
D
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