The basic workings of the major state and local taxes, including personal income taxes, sales and use taxes, property taxes, and corporate taxes. Topics include issues arising from the multi-jurisdictional nature of the state and local tax apparatus, the principle aspects of federal statutory and constitutional law affecting state taxation, the application of basic tax concepts to current issues facing state tax administrators and practitioners, including tax advantages business structures, and some of the legislative responses to such issues. Prerequisite: Federal Income Taxation I.