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Nov 23, 2024
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LLM 347 State Sales & Use Tax
3 unit(s)
Sales, use, excise, and gross receipts taxes are forms of indirect taxes that states and localities use to generate income. This course analyzes the constitutional and governmental limitations on a state’s ability to impose a tax on the sale of goods and services. Topics covered include marketplace facilitators, state compliance burden and procedures, economic nexus rules, interstate purchases and sales, leasing, construction, and technology transfers. Prerequisite(s): LLM 317A and LLM 330 . Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): TA 347 .
Select the appropriate link below to view the course catalog and course schedule on the GGU website:
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