A comprehensive guide to state and local taxes.

• Author: Ashby, Robert L.
• Position: TEI Education Fund's: 2002 State and Local Tax Course: July 14-19, 2002 * Los Angeles, California

Dear Colleague:

The Institute's State and Local Tax Committee has completed plans for TEI Education Fund's 2002 State and Local Tax Course. This year's course will be held from July 14 to July 19 on the campus of UCLA. UCLA provides students with an ideal setting to explore the fundamentals of state taxation and the latest developments in income, franchise, sales and use, and property taxation.

The five-day State and Local Tax Course has been a mainstay of TEI's curriculum. This year's course will feature presentations from highly qualified private practitioners and seasoned tax executives, and will focus on the practical. Following a context-setting session on nexus (including the interaction of prevailing income and sales/use tax principles), students will participate in four different workshops: one on sales and use taxation generally, another on the state tax implications of electronic commerce, a third on income and franchise taxation, and a final one on tax compliance and controversies.

The workshops will begin with interactive lectures during which our faculty will lay a foundation of basic knowledge concerning such key concepts as jurisdiction, allocation and apportionment, combination, and expense allocation. The...