BU 7573 - Multi-State Taxation

Institution:

SUNY College at Old Westbury

Subject:

School of Business

Description:

An introduction to multi-state taxation of business profits and transactions. Emphasis will be on the corporate income tax and sales tax. Related topics include nexus isues and US Supreme Court cases that have shaped the ability of states to tax foreign corporations. Apportionment of income using the 3 and 4 factor formulas will also be examined. Where applicable, NY rules will be emphasized.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.oldwestbury.edu

Phone Number:

(516) 876-3000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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