Loyola University Chicago

School of Law

Courses M - S

346: State and Local Taxation

Credit Hours



Federal Income Tax (Corporate and Partnership Tax Recommended)


State and local taxes in the United States are numerous, diverse and constantly evolving.  These taxes are also the source of some of the most significant controversies in tax practice today.  This course explores the federal and state constitutional and statutory frameworks that underlay state and local income tax (corporate and personal), sales and use taxes, and as time permits, the other significant types of state and local taxes (property taxes, capital based franchise taxes and gross receipts taxes, etc.).  While there is a special focus on Illinois, the course is designed to equip a tax practitioner with the tools to approach and understand the tax regimes in most states and localities.  (Cesaretti)