This course will examine state and local tax laws prevalent in the United States today. The course will consider the historical progression of state and local taxation, the power of states to tax (and the limitations on that power), and planning strategies for minimizing the impact of state and local taxation. Discussions will focus on income taxes, sales taxes, and property taxes.
ofrecido por
Multistate Taxation
Universidad de Illinois en Urbana-ChampaignAcerca de este Curso
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Fechas límite flexibles
Restablece las fechas límite en función de tus horarios.
Certificado para compartir
Obtén un certificado al finalizar
100 % en línea
Comienza de inmediato y aprende a tu propio ritmo.
Nivel intermedio
Prior knowledge or education regarding taxation in the United States.
Aprox. 25 horas para completar
Inglés (English)
Subtítulos: Inglés (English)
Habilidades que obtendrás
- Understand the most common types of taxes imposed by state and local governments.
- Understand other basic issues related to income; sales; and property taxes.
- Calculate how a multistate business should allocate and apportion income among the states where it conducts business.
- Understand the limitations on a state's taxing power.
- Determine when a taxpayer is subject to the jurisdiction of a taxing state.
Fechas límite flexibles
Restablece las fechas límite en función de tus horarios.
Certificado para compartir
Obtén un certificado al finalizar
100 % en línea
Comienza de inmediato y aprende a tu propio ritmo.
Nivel intermedio
Prior knowledge or education regarding taxation in the United States.
Aprox. 25 horas para completar
Inglés (English)
Subtítulos: Inglés (English)
ofrecido por
Universidad de Illinois en Urbana-Champaign
The University of Illinois at Urbana-Champaign is a world leader in research, teaching and public engagement, distinguished by the breadth of its programs, broad academic excellence, and internationally renowned faculty and alumni. Illinois serves the world by creating knowledge, preparing students for lives of impact, and finding solutions to critical societal needs.
Comienza a trabajar para obtener tu maestría
Este curso es parte del Master of Science in Accountancy (iMSA) completamente en línea de Universidad de Illinois en Urbana-Champaign.
Si te aceptan en el programa completo, tus cursos cuentan para tu título de grado.
Programa - Qué aprenderás en este curso
3 horas para completar
Module 1: An Introduction to Multistate Taxation
In this module, you will be introduced to your instructor, the course, and to multistate taxation in general. Specifically, you will learn about the most common types of taxes used by state and local governments, the limitations on a state's ability to tax, and the current revenue challenges facing state and local governments.
3 horas para completar
6 videos (Total 25 minutos), 7 lecturas, 3 cuestionarios
2 horas para completar
Module 2: Federal Limits on Multistate Taxation
In this module, we will discuss the limitations that the U.S. Constitution and Congress can place on a state's taxing power. Our discussion will primarily focus on the Due Process Clause and the Commerce Clause. We'll also take a closer look at the Commerce Clause's substantial nexus requirement.
2 horas para completar
4 videos (Total 36 minutos), 2 lecturas, 5 cuestionarios
4 horas para completar
Module 3: Sales and Use Taxes
In this module, we will discuss sales and use taxes, which are typically excise taxes imposed on retail transactions to the ultimate end-user of a product. We will also discuss some of the various exemptions from the retail sales tax that states offer. And, we will look at the current sales tax landscape after the U.S. Supreme Court's recent ruling in Wayfair v. South Dakota.
4 horas para completar
6 videos (Total 32 minutos), 6 lecturas, 5 cuestionarios
5 horas para completar
Module 4: Individual Income Taxes
In this module you will be introduced to how states tax income. We will discuss the history and development of state individual income taxes. We will then turn to how state's utilize the Internal Revenue Code as a head start for their own tax laws. Then we will learn about the two bases of state taxation, residency and source. And, how taxpayers may be eligible for a credit for taxes paid to other states.
5 horas para completar
6 videos (Total 43 minutos), 5 lecturas, 7 cuestionarios
Preguntas Frecuentes
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