ACCT 8545:State and Local Taxation

3 Class Hours 0 Laboratory Hours 3 Credit Hours
Prerequisite: Admission to the MAcc program
The goal of this course is to develop knowledge and research skills in the area of state and local taxation. The course will include a review of the U.S. Constitution’s Due Process and Commerce Clauses, and resulting court cases. Calculations for state personal income, corporate income, sales, and ad valorem property taxes will be included. Selected current issues in the area of state and local taxation will also be incorporated. Estate and gift taxes will also be investigated.