Oct 22, 2021  
2021-2022 Catalog 
    
2021-2022 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.


View the Fall 2021 course schedules: