Law 794: State and Local Taxation
The knowledge base from this course will provide students with the ability to understand and identify significant, recurring state and local tax (“SALT”) issues faced by taxpayers, their representatives and government agencies. This course will familiarize students with current legal and policy questions raised by the sales taxes, personal and corporate income taxes, and property taxes that state and local governments rely upon to operate and fund public services. The course will also introduce students to the concept of state tax competition.
Topics may include taxation in a service economy, taxation in a digital economy, taxation of remote workers and multi-state entities, and economic development tax incentives. Many of these issues will be viewed through constitutional lenses, including the Commerce Clause, Equal Protection and Due Process. As a result, students will be able to analyze the constitutional base for each type of tax; address calculation and apportionment issues; analyze the strengths and weaknesses of significant legal and audit issues; and assess the logic and strength of challenges to tax assessments.
Sequence and Prerequisites: No prerequisites. Note that although Illinois state and local tax issues may occasionally be referenced in this course, the course is not focused on Illinois tax law, and the concepts introduced are generally applicable to every state taxing regime. No previous knowledge of tax law is required for this course.
Evaluation Method: Final paper. This course is eligible for Upper-Level Writing Credit.