This course introduces the basic principles of state and local taxation, focusing primarily on select industries operating in a multi-jurisdictional environment. The emphasis of the course is on major principles as opposed to exceptions to general rules. Among the areas to be discussed, on a comparative law basis include state unemployment taxes, sales and use tax, income and franchise tax. Unlike federal taxes, where one law applies to all taxpayers, state tax laws vary. Therefore, rather than focusing on a single body of law, the course will examine general rules that apply in many states and will consider some common differences. In addition, because application of a particular principle may produce favorable results to one taxpayer but not another, the course will encourage students to approach an issue with an open mind, disregarding the traditional federal tax notions of “taxpayer position” and “government position.”