ACCT 5345. STATE AND LOCAL TAXATION. 3 Hours.
Introduction to the principles and practices of state and local taxation. Topics considered in the course include the application of both inter- and intra- state taxation, allocation and apportionment principles and issues in relation to the predominant forms of state taxes, such as franchise, sales, use, income, ad valorem, and property tax. Prerequisite: ACCT 5339 with grade of C or higher.