This course is an in-depth course suitable for any tax practitioner who wants to know more about state and local income taxation. This course first focuses on nexus issues and different states' ability to assess a tax on companies doing business in their states. It provides in-depth information about Supreme Court cases that have defined the rules in this area. The course also concentrates on state-level adjustments to the federal tax base. Finally, the course defines the basics of allocation and apportionment and the concept of the unitary business.

By proceeding to the examination, you acknowledge and confirm that you have completed the required coursework.