This course provides the statutory and historical basis for the preparation of state income tax returns for multistate corporations through examples and court rulings as well as an explanation of apportioning income to the states using the three-factor apportionment formula. The presentation includes the calculation of property, payroll, and sales factors and outlines the impact on multistate taxation of the Uniform Division of Income for Tax Purposes Act (UDITPA), PL 86-272, the Multistate Tax Commission, and the Streamlined Sales and Use Tax Agreement (SSUTA). The course focuses on the development of in-depth knowledge, skill, and application of multistate taxation. This advanced level course is most beneficial for the professional with mastery of multistate taxation who may be an experienced professional within an organization; but it also may be appropriate for other professionals with specialized knowledge of multistate taxation. <br/><br/>By proceeding to the examination, you acknowledge and confirm that you have completed the required coursework.