LLM - 346K Washington State and Local Taxes

3 unit(s)
Examines the application of the excise taxes with an emphasis on state and local taxes in Washington state. Examines the legal authority for state excise taxes. Reviews sales, use and business activity taxes in specific industries and transactions. We will give special attention to the local business doing all or a portion of its business in other states and the accountability of out-of-state business for collecting state taxes, including apportionment formulae and recent developments. We will also cover some transactional taxes (i.e. transaction taxes and sin taxes). Cross-listed with and equivalent to TA 346K. JD students seeking to enroll must obtain the approval of the program director.

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Schools of: Accounting, Business, Taxation, and Undergraduate Studies
School of Law