This 2.0 hour seminar will provide a basic overview of state and local tax, and consideration of each of the major taxes imposed by state and local governments, with an emphasis on the sales and use tax and the corporate income tax. The course will consider: (1) the policy considerations that underlie the various types of taxes and their collection; (2) the major restrictions that apply under the U.S. Constitution and federal law; (3) state law conformity with the provisions of the Internal Revenue Code; and (4) the relationship of the states to one another as taxing entities in the U.S. Constitutional system. The course will focus on state and local tax from both a taxpayer and government perspective, with a special emphasis on practical dilemmas. The scope of the course will be national, with a focus on current issues; however, examples will frequently be drawn from Massachusetts tax practice. Enrollment limited to students in State and Local Tax Externship program

Note that this information may change at any time. Please visit the MyBU Student Portal for the most up-to-date course information.