The Graduate Certificate in State and Local Taxation is a 12-unit program designed for tax professionals who are interested in building a broad-based understanding of state and local tax issues. The focus of the program is on the taxation of business entities (particularly those that operate in a multistate environment), but residency and personal income-tax issues will also be discussed. The certificate is designed to create the foundation for a career as a state and local tax expert. The program will also provide the skills necessary to become competent in doing multistate tax research to effectively develop answers to client questions and planning options. It is expected that students pursuing this certificate will have a basic knowledge of federal tax principles and/or equivalent work experience in preparing federal and state/ local tax returns.
The SALT Certificate program consists of four courses with one required course and three electives. Each course is 3 units with 12 units required to complete the SALT Certificate Program.
Please refer to the Required Academic Progress and GPA Requirements for Graduation for Graduate Students. Please note that some courses taken as part of certificate programs will have prerequisites. These prerequisites must be satisfied (through transfer of equivalent coursework or through taking the courses at Golden Gate) before enrolling in the certificate courses. For further information, refer to Admission to Certificate Programs and Registering for Open Enrollment .
Admission to the program is open to anyone who has successfully completed an undergraduate degree from a regionally accredited institution. Applicants must provide an official and complete transcript documenting the award of the undergraduate degree with an overall grade point average of B or better.
Upon completion of the program, candidates will be able to handle complex nexus and apportionment questions, prepare a combined report and understand how to research state tax questions in a multistate environment. Candidates will also gain an understanding of sourcing rules that apply to all taxpayers, including individuals and business entities. Students will develop a basic understanding of the sales tax assessment and collection/remittance process. The program will enable the student to become the state and local expert in their office.