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Tulane Law School

Tulane Law School strives to create opportunities that enhance our students' practical skillsets in order to better prepare them for their jobs following law school. Through partnerships with local legal professionals, alumni, employers and law school faculty, Tulane Law works to supplement the classroom experience with programs such as Intersession "Boot Camp", externships, judicial clerkships and pro bono opportunities.

Tax: State & Local Taxation

Course Description
This course explores the state and local taxation of entities and individuals, focusing on multi-state taxation and overall tax planning strategies to minimize or eliminate multi-state tax liability. In this course, we will examine the concept of "nexus" (when a taxpayer or transaction is subject to the taxing jurisdiction of a state or locality), both as it has been understood historically, and in light of technological advances that have made remote business operations increasingly practical. We will also address the unique state and local tax issues created by the growth of "e-commerce" and the financial impact on state and local tax jurisdictions administering tax laws developed in the context of local business operations. Finally, we will discuss and analyze business activity taxes and sales and use taxation in detail, and will also cover very generally franchise, capital stock and gross receipts taxes, and property taxation, as time permits. The course will be taught by Jaye A. Calhoun, a member of the Business Tax Section of McGlinchey Stafford, P.L.L.C.  (2 credits)
Upcoming Semester Offered
Spring 2018

Academic Programs Contact:
Office of Academic Services
Weinmann Hall, Suite 204
6329 Freret Street
New Orleans, LA 70118
tel 504.865.5935
fax 504.862.8373

Admission Contact:
Office of Admission
Weinmann Hall, Suite 203
6329 Freret Street
New Orleans, LA 70118
tel 504.865.5930
fax 504.865.6710

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