TAX 7010 - State & Local Tax

Institution:

University of Cincinnati-Main Campus

Subject:

Description:

This course provides an overview of the basic principles of state and local taxation. In this course, students will study the federal limitations on state and local taxation including U.S. Constitutional restraints imposed by the Due Process and Commerce Clauses and federal statutory preemptions. In addition, students will study the fundamental principles of the most common state taxes with a focus on corporate net income and sales and use taxes. This course will also address the impact of state and local taxes on multistate businesses, including e-commerce businesses. Finally, this course will briefly cover general state tax procedures.

Credits:

2.00 - 4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.uc.edu

Phone Number:

(513) 556-6000

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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