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. Cross-listed with and equivalent to TA 347. Prerequisite(s): LLM 317A and LLM 330.

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