<p>This course will be an overview of:</p> <ul> <li>The basics of state and local taxation and common types of state and local taxes</li> <li>State nexus requirements and factor presence in nexus</li> <li>The basics of the voluntary disclosure agreement offered by most states</li> <li>State apportionment, including apportionment factors and apportionment methods</li> <li>Federal and state tax differences for income tax purposes</li> <li>State filing requirements for pass-through entities including pass-through entity tax elections.</li> <li>Evolving state and local tax law</li> </ul>