ACCY 550: Multistate Taxation

Course Description

Will examine state and local tax laws prevalent in the United States today. The course will consider the historical progression of state and local taxation, the power of states to tax (and the limitations on that power), and planning strategies for minimizing the impact of state and local taxation. Income taxes are emphasized; however, other taxes such as sales and use taxes and property taxes will be discussed. 2 graduate hours. No professional credit. Prerequisite: ACCY 312 or ACCY 505, or equivalent, or consent of the department. Restricted to students enrolled in a graduate accounting degree program.