A comprehensive guide to state and local taxes.

• Author: Glennie, J.A.

Dear Colleague:

The Institute's State and Local Tax Committee has completed plans for TEl Education Fund's 2003 State and Local Tax Course. This year's course will be held from April 27 to May 2 on the campus of Michigan State University. Michigan State University offers an ideal setting to explore the fundamentals of state taxation and the latest developments in income, franchise, sales and use, and other state and local taxation.

The five-day State and Local Tax Course has been modified--based on input received from students and faculty--to improve the structure and flow of the course. This year's course will, as always, feature presentations from highly qualified private practitioners and seasoned tax executives, and will focus on the practical. State tax implications of electronic commerce will now be integrated into the regular curriculum, however, a reflection of how e-commerce now permeates even the most routine matters. Following a context-setting session on the constitutional limitations on state tax jurisdiction, students will participate in three different workshops, one on sales and use taxation (including e-commerce issues and developments such as the Streamlined Sales Tax Project), a second on income and franchise taxation, and third on tax compliance and controversies.

The workshops will begin with interactive lectures laying...