LBS 933 (01) - Multistate Tax, Business Taxes, and the Constitution

Multistate Tax

Law   Franklin Pierce School of Law :: Business Law (LAW)
Credits: 2.0
Term: Spring 2024 - Law (01/16/2024 - 05/10/2024)
Grade Mode: Letter Grading
Class Size:   30  
CRN: 54216
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.
Prerequisite(s): LBS 932 or LBS 932
Majors not allowed in section: LAW: JD HYBRID
Excluding the following students: Graduate Law - Online
Instructors: Christopher Sullivan

Times & Locations

Start Date End Date Days Time Location
1/16/2024 5/10/2024 M 5:30pm - 7:30pm UNHL 274