Courses 2012 - 2013

LAW T 534 State And Local Taxation I

Credits: 2

This course covers the basics of the state taxes generally imposed by the 50 states. Included are 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.

Autumn, 2 Credit(s)

Course Sections and Instructors
Scott Edwards , Robert Mahon

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