2021-2022 Graduate Catalog 
    
    Jan 22, 2022  
2021-2022 Graduate Catalog

ACCT 6611 - State and Local Taxation


Tax problems encountered at the state and local level by businesses engaged in interstate commerce. Federal limitation on the taxation of multistate enterprises and jurisdictional problems are examined. Specific areas covered are license to do business, net income, franchise, gross receipts, property, and sales and use taxes. Apportionment problems are examined in detail. 3 credits.