Mar 03, 2024  
2023-2024 University Catalog 
2023-2024 University Catalog
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ACCT 6173 - State & Local Taxation

College of Business Administration

- Credits: 3

Prerequisite: Consent of the department. An examination of the state taxation of multiple-state business entities, including income taxes, sales/use taxes and property taxes. One focus of the class will be the constitutional issue of the nexus and situs, as it applies to income and sales/use taxes. In addition, the apportionment and/or allocation of income between states, as well as the determination of taxable sales and the situs of property will be covered. The taxation of e-commerce will be an area of special concern.

Prerequisites/Corequisites: You may not enroll in this course if your plan is GPMSA or GUNNM or GPMBA or GPCPA
Grading Basis: Graded
Repeatable: N
Consent Required to Add Department Consent Required
Consent Required to Drop No

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