Program Information
The Graduate Certificate in State and Local Taxation is 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.
Upon completion of the program, students 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. Students will also gain an understanding of sourcing rules that apply to all taxpayers, including individuals and business entities. In addition, 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.
Admission to the program is open to applicants who have successfully completed undergraduate degrees from regionally accredited institutions. Applicants must provide official and complete transcripts documenting that they have been awarded undergraduate degrees with overall grade-point-averages of 3.00 “B” or better. Applicants with undergraduate GPAs below 3.00 are welcome to apply and will be considered for admission based on employment history, professional accomplishments and recommendations. For further information, refer to Admission to Certificate Programs .
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 regarding certificate completion requirements, see Degree Requirements for Graduate Programs .
Graduate Writing Proficiency Requirement
Students admitted to this graduate certificate program must meet the graduate writing proficiency requirement within their first term in the program by successfully passing the Graduate Writing Proficiency Exam or by completing ENGL 201 Graduate Writing with a grade of “B” or better. See Graduate Writing Proficiency Requirement for more information.