Multistate Tax examines the fundamental tax and economic relationships between states, companies, and individuals. Who has jurisdiction to tax the activities of companies and individuals when those activities cross state lines? What federal or state constitutional provisions limit multistate taxation? How are the changes in our economy regarding the delivery of products, services and intangibles affecting the policy choices of states? How does a company ?apportion? its profits among the many states in which it conducts business activity? What other taxes do businesses pay and what alternatives exist to the corporate income tax? What role does economic development or politics play in state tax policy? This course explores each of these topics not only through the case method but also by examining the statutory framework of this rapidly evolving subject area. Prereq: LBS 932.