Multistate Taxation

This module introduces the course and multistate taxation, covering common types of state and local taxes, limitations on a state's ability to tax, and current revenue challenges facing state and local governments.

This module discusses the limitations that the U.S. Constitution and Congress can place on a state's taxing power, focusing on the Due Process Clause and the Commerce Clause, with a closer look at the Commerce Clause's substantial nexus requirement.

This module discusses sales and use taxes, typically excise taxes imposed on retail transactions to the ultimate end-user of a product. It covers various exemptions from retail sales tax and examines the current sales tax landscape after the U.S. Supreme Court's ruling in Wayfair v. South Dakota.

This module introduces state income taxation, discussing the history and development of state individual income taxes, how states utilize the Internal Revenue Code, bases of state taxation (residency and source), and credits for taxes paid to other states.

This module introduces corporate state income taxes and their history, covering Public Law 86-272 and the typical corporate income tax formula used by states to compute state taxable income and tax.

This module discusses the general rules for allocation and apportionment, including differentiating between business (apportionable) and nonbusiness (allocable) income, and how to compute apportionment factors.

This module covers different return filing methods for multi-entity corporate taxpayers, the unitary business rule, constitutional limitations on filing methods, and specialized apportionment issues surrounding combined (unitary) tax filing methods.

This module covers property taxes, discussing their history and development, how they are computed, and common state constitutional limitations on property taxes.