- Level Professional
- المدة 26 ساعات hours
- الطبع بواسطة University of Illinois Urbana-Champaign
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Offered by
عن
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. If you enjoy this course, consider enrolling in our online graduate Accounting program. The University of Illinois at Urbana-Champaign, consistently ranked as one of the nation's top three accounting programs, now offers a master’s in accounting at a very affordable tuition rate and is completely online. The iMSA is a full Master of Accountancy program and students graduate with an MS that is highly recognized. Try an open course or two, then apply for admission into the credit-bearing version as you may be eligible to take credit-bearing courses during the application process. If you are missing any prerequisites for the full degree, you can complete Coursera courses to demonstrate readiness and strengthen your application for the iMSA. For more information on this exciting iMSA online program, refer to this link: https://www.coursera.org/degrees/imsaالوحدات
About the Course
2
Videos
- Course Overview
- About Professor Matthew Hutchens
3
Readings
- Syllabus
- About the Discussion Forums
- Online Education at Gies College of Business
About Your Classmates
1
Discussions
- Get to Know Your Fellow Learners
1
Readings
- Updating Your Profile
Module 1 Overview
2
Readings
- Module 1 Overview
- Module 1 Transcript
Lesson 1.1: The Mix of State and Local Taxes
1
Videos
- The Mix of State and Local Taxes
1
Quiz
- Knowledge Check
Lesson 1.2: A State's Power to Tax
1
Videos
- A State's Power to Tax
1
Readings
- The Permanent Internet Tax Freedom Act
1
Quiz
- Knowledge Check
Lesson 1.3: The Challenges Facing State and Local Governments
1
Videos
- The Challenges Facing State and Local Governments
1
Readings
- How the COVID-19 Pandemic is Transforming State Budgets
Module 1 Review
1
Quiz
- Module 1 Quiz
Module 2 Overview
2
Readings
- Module 2 Overview
- Module 2 Transcript
Lesson 2.1: The Due Process Clause
1
Videos
- The Due Process Clause
1
Quiz
- Lesson 2.1 Knowledge Check
Lesson 2.2: The Commerce Clause
1
Videos
- The Commerce Clause
1
Quiz
- Lesson 2.2 Knowledge Check
Lesson 2.3: Substantial Nexus: The Road to Wayfair
1
Videos
- Substantial Nexus: The Road to Wayfair
1
Quiz
- Lesson 2.3 Knowledge Check
Lesson 2.4: Substantial Nexus: Economic Nexus
1
Videos
- Substantial Nexus: Economic Nexus
1
Quiz
- Lesson 2.4 Knowledge Check
Module 2 Review
1
Quiz
- Module 2 Quiz
Module 3 Overview
2
Readings
- Module 3 Overview
- Module 3 Transcript
Lesson 3.1: Sales Taxes: An Introduction
1
Videos
- Sales Taxes: An Introduction
1
Readings
- State Reliance on Sales Taxes and 2024 Rates
1
Quiz
- Knowledge Check
Lesson 3.2: Use Taxes
1
Videos
- The Use Tax
1
Quiz
- Knowledge Check
Lesson 3.3: Sales Tax Sourcing
1
Videos
- Sales Tax Sourcing
1
Quiz
- Knowledge Check
Lesson 3.4: Sales Tax Exemptions
2
Videos
- Sales Tax Exemptions (Part I)
- Sales Tax Exemptions (Part II)
3
Readings
- The Surprising Regressivity of Grocery Tax Exemptions
- What is a neccesity of life? NPR Podcast
- Primer on the Manufacturing Exemption
1
Quiz
- Knowledge Check
Lesson 3.5: The Post-Wayfair Landscape and Marketplace Facilitators
1
Videos
- The Post-Wayfair Landscape and Marketplace Facilitators
1
Readings
- Wayfair - Five Years Later
Module 3 Review
1
Quiz
- Module 3 Quiz
Module 4 Overview
2
Readings
- Module 4 Overview
- Module 4 Transcript
Lesson 4.1: Individual Income Taxes: An Introduction
1
Videos
- Individual Income Taxes: An Introduction
1
Readings
- State Individual Income Tax Rates
1
Quiz
- Lesson 4.1 Knowledge Check
Lesson 4.2: Conformity with the Internal Revenue Code
1
Videos
- Conformity with the Internal Revenue Code
1
Readings
- Income Tax Starting Points
1
Quiz
- Knowledge Check
Lesson 4.3: Residency vs. Source
1
Videos
- Residency vs. Source
1
Quiz
- Knowledge Check
Lesson 4.4: Credit for Taxes Paid to Other States
1
Videos
- Credit for Taxes Paid to Other States
1
Quiz
- Lesson 4.4 Knowledge Check
Lesson 4.5: Problems with Residency and Sourcing
1
Videos
- Problems with Residency and Sourcing
2
Readings
- Leaving on a Jet Plane: How to Change Tax Residency
- The Future of Tax Policy for Remote Workers
1
Quiz
- Knowledge Check
Lesson 4.6: Reciprocal Agreements
1
Videos
- Reciprocal Agreements
1
Readings
- Reading on Reciprocal Agreements
1
Quiz
- Knowledge Check
Module 4 Review
1
Quiz
- Module 4 Quiz
Module 5 Overview
2
Readings
- Module 5 Overview
- Module 5 Transcript
Lesson 5.1: Corporate Income Taxes: An Introduction
1
Videos
- Corporate Income Taxes: An Introduction
1
Quiz
- Knowledge Check
Lesson 5.2: Public Law 86-272
2
Videos
- Public Law 86-272
- Protected vs Unprotected Activities
1
Readings
- MTC's Statement of Information on P.L. 86-272
1
Quiz
- Knowledge Check
Lesson 5.3: The Corporate Income Tax Formula
1
Videos
- The Multistate Corporate Income Tax Formula
1
Readings
- Corporate Income Tax Rates and Starting Points
Module 5 Review
1
Quiz
- Module 5 Quiz
Module 6 Overview
2
Readings
- Module 6 Overview
- Module 6 Transcript
Lesson 6.1: Apportionment
1
Videos
- Introduction to Apportionment
1
Readings
- State Apportionment Factors
1
Quiz
- Knowledge Check
Lesson 6.2: The Apportionment Factors
1
Videos
- The Apportionment Factors
1
Quiz
- Knowledge Check
Lesson 6.3: Business vs. Nonbusiness Income
1
Videos
- Business vs. Nonbusiness Income
1
Quiz
- Knowledge Check
Module 6 Review
1
Quiz
- Module 6 Quiz
Module 7 Overview
2
Readings
- Module 7 Overview
- Module 7 Transcript
Lesson 7.1: Return Filing Methods
1
Videos
- Return Filing Methods
1
Readings
- State Filing Methods
1
Quiz
- Knowledge Check
Lesson 7.2: The Unitary Business Principle
1
Videos
- The Unitary Business Principle
1
Quiz
- Knowledge Check
Lesson 7.3: Joyce and Finnigan
1
Videos
- Joyce and Finnigan
1
Quiz
- Knowledge Check
Lesson 7.4: Throwback and Throwout
1
Videos
- Throwback and Throwout
2
Readings
- Throwback and Throwout Rules: A Primer
- Does Your State Have a Throwback or Throwout Rule?
1
Quiz
- Knowledge Check
Module 7 Review
1
Quiz
- Module 7 Quiz
Module 8 Overview
2
Readings
- Module 8 Overview
- Module 8 Transcript
Lesson 8.1: Property Taxes: An Introduction
1
Videos
- Property Taxes: An Introduction
1
Readings
- To What Extent Does Your State Rely on Property Taxes?
1
Quiz
- Knowledge Check
Lesson 8.2: Real Property Taxes
1
Videos
- Real Property Taxes
1
Quiz
- Knowledge Check
Lesson 8.3: Real Property Tax Limitations
1
Videos
- Real Property Tax Limitations
1
Quiz
- Knowledge Check
Lesson 8.4: Methods of Real Property Assessment
1
Videos
- Methods of Real Property Assessment
Module 8 Review
1
Quiz
- Module 8 Quiz
Course Completion
1
Discussions
- Final Reflection: I used to think... Now I think
1
Videos
- Learn on Your Terms
2
Readings
- Congratulations on completing the course!
- Get Your Course Certificate
Auto Summary
Discover the intricate world of state and local tax laws with the "Multistate Taxation" course, perfect for business and management professionals. Led by expert instructors from the University of Illinois at Urbana-Champaign, this comprehensive program covers income, sales, and property taxes, along with strategies to minimize their impact. With a duration of 1560 minutes, it offers flexible starter subscription options. Ideal for those considering the prestigious online iMSA program, this course equips you with essential knowledge to advance your accounting career. Join now and enhance your expertise in multistate taxation!

Matthew Hutchens