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    Jun 24, 2024  
2019-2020 Catalog 
    
2019-2020 Catalog [ARCHIVED CATALOG]

TA 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): TA 318  and TA 329 . Cross-listed with and equivalent to: LLM 347.


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