Fall 2023
Professor(s):
Jay Chadha (ADJUNCT)
Credits: 2
Course Areas: Taxation
Time: CANCELLED Location:
Course Outline: This course will be an overview of the general issues involved in state and local taxation (income, franchise, sales and use, and property), including (1) constitutional limitations on a state’s ability to impose a tax on certain types of taxpayers and categories of income; (2) issues with respect to multistate income taxation, and (3) non-income based taxes (sales/use taxes, ad valorem taxes, franchise and other capital based taxes, etc.). We will also review procedure as it applies to state and local taxes.
Weekly reading assignments in this course vary in length between 45-70+ pages, and therefore, there may be more reading than in a typical tax class. Students should keep in mind that such assignments may cover 3 to 4 cases on related topics.
Students should come to class prepared and ready to discuss the assignments. Students with active and thoughtful class participation may see their grades raised by one grade interval (B to B+). Students who do not participate or have frequent absences are subject to a lower grade adjustment of one grade interval (B to B-).
Course Syllabus: Syllabus
Course Notes: (Face-to-Face) The UH registration system instruction mode for this course is listed in parenthesis. After student registration opens, there may be instruction mode changes to this course up through two weeks before the first day of classes for the term, but notice of such changes will be sent to then-registered students. For this instruction mode, instructors and students are expected to normally be physically present in the classroom. If the course has a final examination, it will be in a classroom requiring your physical presence. Other assessment, such as a mid term exam, may also be in a classroom. Whether this instructor will offer “remote presence” (starting a zoom meeting from the podium computer to enable student remote access on an occasional basis) for part or all of the semester is not known, but students should not rely on an expectation that remote presence will be available.
This is an LL.M class, and JD students may register, if space is available.
Prerequisites: Yes Federal Income Tax
First Day Assignments: Class 1 (8/24)
Topic: Introduction, and Jurisdiction to Tax
Assignments:Complete Auto Transit, Inc. v. Brady, 430 U.S. 274 (1977); South Dakota v. Wayfair, Inc., 585 U.S. ___, 138 S. Ct. 2080 (2018); West Virginia v. MBNA America Bank, 640 S.E.2d 226, cert denied., 551 U.S. 1141 (2007).
Class 2 (8/31)
Topic: Jurisdiction to Tax
Assignments: KFC Corp. v. Iowa DOR, 792 N.W.2d 308 (Iowa 2010), cert. denied, 132 S. Ct. 97 (2011). [long case, lots of history]
Multistate Tax Commission’s model statute: Factor Presence Nexus Standard for Business Activity Taxes (http://www.mtc.gov/uploadedFiles/Multistate_Tax_Commission/Uniformity/Uniformity_Projects/A_-_Z/FactorPresenceNexusStandardBusinessActTaxes.pdf)
Statement of Information Concerning Practices of
Multistate Tax Commission and Supporting States Under Public Law 86-272 (https://www.mtc.gov/Uniformity/Project-Teams/Statement-on-PL-86-272-Adopted.aspx)
Wisconsin Department of Revenue v. William Wrigley, Jr. Co., 505 U.S. 214 (1992)
Final Exam Schedule: 12/9 9-11am
This course will have:
Exam:
Paper:
Satisfies Senior Upper Level Writing Requirement: No
Experiential Course Type: No
Bar Course: No
DistanceEd ABA: No
Pass-Fail Student Election: Unavailable (Instructor Preference)
Course Materials
No book required for this course
