4.9
stars
16 ratings

Matthew Hutchens

Top Instructor

1,674 already enrolled

Offered By

Make progress toward the Master of Science in Accountancy (iMSA) degree

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Multistate Taxation

University of Illinois at Urbana-Champaign

About this Course

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This course will examine state and local tax laws prevalent in the United States today. The course will consider the historical progression of state and local taxation, the power of states to tax (and the limitations on that power), and planning strategies for minimizing the impact of state and local taxation. Discussions will focus on income taxes, sales taxes, and property taxes. 
If you enjoy this course, consider enrolling in our online graduate Accounting program. The University of Illinois at Urbana-Champaign, consistently ranked as one of the nation's top three accounting programs, now offers a master’s in accounting at a very affordable tuition rate and is completely online. The iMSA is a full Master of Accountancy program and students graduate with an MS that is highly recognized. Try an open course or two, then apply for admission into the credit-bearing version as you may be eligible to take credit-bearing courses during the application process. If you are missing any prerequisites for the full degree, you can complete Coursera courses to demonstrate readiness and strengthen your application for the iMSA. For more information on this exciting iMSA online program, refer to this link: https://www.coursera.org/degrees/imsa

Flexible deadlines

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Shareable Certificate

Earn a Certificate upon completion

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Coursera Labs

Includes hands on learning projects.

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Intermediate Level

Prior knowledge or education regarding taxation in the United States.

Approx. 25 hours to complete

English

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Skills you will gain

Understand the most common types of taxes imposed by state and local governments.
Understand other basic issues related to income; sales; and property taxes.
Calculate how a multistate business should allocate and apportion income among the states where it conducts business.
Understand the limitations on a state's taxing power.
Determine when a taxpayer is subject to the jurisdiction of a taxing state.

Flexible deadlines

Reset deadlines in accordance to your schedule.

Shareable Certificate

Earn a Certificate upon completion

100% online

Start instantly and learn at your own schedule.

Coursera Labs

Includes hands on learning projects.

Learn more about Coursera Labs

Intermediate Level

Prior knowledge or education regarding taxation in the United States.

Approx. 25 hours to complete

English

Could your company benefit from training employees on in-demand skills?

Try Coursera for Business

Instructor

Instructor rating

5/5 (9 Ratings)

Matthew Hutchens
Top Instructor

Lecturer of Accountancy

Department of Accountancy

30,865 Learners

5 Courses

Offered by

University of Illinois at Urbana-Champaign

Get a head start on your degree

This course is part of the Master of Science in Accountancy (iMSA) from University of Illinois at Urbana-Champaign. If you are admitted to the full program, your coursework will count towards your degree learning and all of your progress will transfer with you.

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Syllabus - What you will learn from this course

Week1

Week 1

3 hours to complete

Module 1: An Introduction to Multistate Taxation

3 hours to complete

6 videos (Total 25 min), 7 readings, 3 quizzes

6 videos

Course Overview5mAbout Professor Matthew Hutchens1mLearn on Your Terms30sThe Mix of State and Local Taxes7mA State's Power to Tax7mThe Challenges Facing State and Local Governments3m

7 readings

Syllabus20mAbout the Discussion Forums10mLearn More About Flexible Learning Paths10mModule 1 Overview10mModule 1 Transcript10mThe Permanent Internet Tax Freedom Act10mHow the COVID-19 Pandemic is Transforming State Budgets15m

3 practice exercises

Knowledge Check15mKnowledge Check15mModule 1 Quiz30m

Week2

Week 2

2 hours to complete

Module 2: Federal Limits on Multistate Taxation

2 hours to complete

4 videos (Total 36 min), 2 readings, 5 quizzes

Week3

Week 3

4 hours to complete

Module 3: Sales and Use Taxes

4 hours to complete

6 videos (Total 32 min), 7 readings, 5 quizzes

6 videos

Sales Taxes: An Introduction8mThe Use Tax3mSales Tax Sourcing4mSales Tax Exemptions (Part I)5mSales Tax Exemptions (Part II)5mThe Post-Wayfair Landscape and Marketplace Facilitators 4m

7 readings

Module 3 Overview10mModule 3 Transcript10mTo What Extent Does Your State Rely on Sales Taxes?10mThe Surprising Regressivity of Grocery Tax Exemptions20mWhat is a neccesity of life? NPR Podcast10mPrimer on the Manufacturing Exemption15mPodcasts: Developments Since Wayfair50m

5 practice exercises

Knowledge Check15mKnowledge Check15mKnowledge Check15mKnowledge Check15mModule 3 Quiz30m

Week4

Week 4

6 hours to complete

Module 4: Individual Income Taxes

In this module you will be introduced to how states tax income. We will discuss the history and development of state individual income taxes. We will then turn to how state's utilize the Internal Revenue Code as a head start for their own tax laws. Then we will learn about the two bases of state taxation, residency and source. And, how taxpayers may be eligible for a credit for taxes paid to other states.

6 hours to complete

6 videos (Total 43 min), 7 readings, 7 quizzes

6 videos

Individual Income Taxes: An Introduction6mConformity with the Internal Revenue Code8mResidency vs. Source6mCredit for Taxes Paid to Other States9mProblems with Residency and Sourcing7mReciprocal Agreements4m

7 readings

Module 4 Overview10mModule 4 Transcript10mState Individual Income Tax Rates15mIncome Tax Starting Points15mLeaving on a Jet Plane: How to Change Tax Residency10mThe Future of Tax Policy for Remote Workers40mReading on Reciprocal Agreements10m

7 practice exercises

Lesson 4.1 Knowledge Check30mLesson 4.2 Knowledge Check30mKnowledge Check30mLesson 4.4 Knowledge Check30mKnowledge Check15mKnowledge Check30mModule 4 Quiz30m

Week5

Week 5

2 hours to complete

Module 5: Corporate Income Taxes (Part I)

2 hours to complete

4 videos (Total 24 min), 4 readings, 3 quizzes

Week6

Week 6

2 hours to complete

Module 6: Corporate Income Taxes (Part II)

2 hours to complete

3 videos (Total 28 min), 3 readings, 4 quizzes

Week7

Week 7

3 hours to complete

Module 7: Corporate Income Taxes (Part III)

In this module we will learn about the different filing return filing methods (separate, consolidated, and combined) used by states for multi-entity corporate taxpayers. As a part of that discussion, we will discuss the unitary business rule and the constitutional limitations on certain return filing methods. We will then turn to discussing specialized apportionment issues surrounding combined (unitary) tax filing methods.

3 hours to complete

4 videos (Total 29 min), 5 readings, 5 quizzes

Week8

Week 8

3 hours to complete

Module 8: Property Taxes

3 hours to complete

5 videos (Total 33 min), 5 readings, 4 quizzes

Reviews

4.9

8 reviews

5 stars
87.50%
4 stars
12.50%

TOP REVIEWS FROM MULTISTATE TAXATION

by JMOct 25, 2021

This is a wonderful course to understanding taxes. The presentations are awesome! It would be awesome if it was accompanied with software training such as Vertex. Thank you, JoAnn

View all reviews

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Multistate Taxation

Multistate Taxation

About this Course

Skills you will gain