State and Local Taxes

LEX 7771

A.K.A. Multistate Taxation (LEX 7605)

• Introductory Memo, Fall 2007
• Class List
• Syllabus, Fall 2007 (September 24, 2007)
• Assignment for First Class:
• Casebook, vol. I, chap. 1, through the Camps Newfound case (see syllabus, some cases omitted).
• Supplemental Materials (required)
  • 2007 Supplement to Casebook
  • Michigan Business Tax Act (text)
  • Michigan Business Taxes (summary)
  • Kerr-McGee case (Navajo BAT)
    • Navajo BAT
• Slides
  • Chapter 1
  • Chapters 3-4
  • Chapter 7
  • Chapter 9
  • Chapter 10-11
  • Hunt-Wesson
  • Indian Cases

• A Student's Guide to Tax Courses at Wayne Law School, by Professor Michael J. McIntyre (Some information and advice about the tax offerings at the Law School for students considering law school courses in the tax field).

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• Barnes&noble.com (Sept. 12, 2002, California)
• Michigan "out-of-state affiliate" proposed statute, April 10, 2003 (H.B. 4571)
• Michigan Sales-Use Tax Acts
  • Excerpts
• Michigan Tax Baedeker (Summary of MI Taxes)
  

Extra Stuff

• Ernst & Young, Wal-Mart: Ideas for State and Local ETR Reduction (2001). Confidential memo that was entered into the record of the 2007 Wal-Mart case in North Carolina. In that case, Wal-Mart has sued for a refund of its higher assessment that resulted from the state's effort to nullify, through discretionary combined reporting, the tax benefits obtained by Wal-Mart from the use of a REIT. See here for scanned original.
• Link to Michigan Sales Tax Statute
• Regressivity of Michigan Taxes (2003)
• WSJ Article
• Spin-Off Article
• Candidates Article
• Fair Taxation of Internet Commerce
• UDITPA (1957, with prefatory notes and comments)

Old Exams

• Winter 1993
  • Answers to W93
• Winter 95
• Winter 96
• Fall 1996
• Winter 1999
  • Answers to W99
• Winter 2002
• Winter 2003
• Fall 2007
  • Answers to F07