LAWS 640 - State and Local Tax

A study of the tax systems of state and local governments. We will consider federal Constitutional and statutory restrictions on the ability of state and local governments to enact taxes, state restrictions on the ability of local governments to enact taxes, state income taxes, sales and use taxes, and property taxes. Special attention will be paid to policy; comparing and contrasting South Carolina law to laws of other states and federal income taxes; and comparing the Unites States’ treatment of international transactions to the states’ treatment of multi-state and international transactions.

Corequisite: Income Tax

Prerequisites: Constitutional Law; Income Tax is a pre or co-requisite

Note: 3 hours if a student registers for 3 hours and writes a paper that satisfies the Writing Requirement; a student who registers for 2 hours may elect to write a paper or complete a take-home exam.

Basis of Grade: paper or take-home exam and class participation

Form of Grade: Letter