State and Local Taxation LAW 1432 - 3 credits Spring 2016 Syllabus Prof. Karen Powell Prerequisite: LAW 1440 or TAX 5331 Monday and Wednesday 3:00-4:30pm Room 126

Prof. Karen E. Powell [email protected] (419) 772-2226 Faculty Office #188

Office Hours: Monday and Wednesday 10:30-11:30 am; 1:45-2:45 pm and Tuesdays 9:30-11:30am and 1:30-3:00pm. (To set up a different time to meet, email, call, or stop by the office. You may knock if the door is closed.) Required Materials for this Course: There is one required textbook for this class: STATE AND LOCAL TAXATION: CASES AND MATERIALS (9th Edition 2014) by Hellerstein, Stark, Swain, and Youngman. ISBN: 978-0314-18506-8. State and Local Taxation: This course provides an overview of basic principles of state and local taxation. In this course, students will study federal limitations on state and local taxation including constitutional restraints imposed by the Due Process and Commerce clauses and federal statutory preemptions. In addition, students will study the fundamental principles of the most common state taxes, including property tax, sales and use tax, and excise tax.

Class Objectives: The course is designed as in introduction to the types of state and local taxation used in most states. The course will focus on the fundamentals of state and local taxation and the constitutional restrictions on such taxation. Emphasis will also be placed on how to research, evaluate and argue state and local tax issues.

Learning Outcomes: At the end of the course, students should understand the constitutional limitations on state and local taxation, as well as a framework for taxation in state and local jurisdictions. Students should also have practical experience in researching specific state and local taxes. As part of the learning objectives, students will be expected to demonstrate professionalism, including attending class, preparing for class, respectfully participating in class discussions with the professor and their peers, and using class time to prepare and practice for active participation in a professional workplace environment.

Attendance: Attendance in all classes is expected. As a professional courtesy, students are expected arrive on time, and not to depart early. An attendance sheet will be circulated at the beginning of each class. It is your responsibility to sign the attendance sheet; signing in for someone else or having someone sign in for you is a violation of the College of Law Code of Conduct. Excused absences may be permitted if requested in writing prior to class.

In accordance with the Rules of the College of Law, I reserve the right to drop any student who is absent in excess of 25% of the class meetings (i.e., who misses nine or more classes) from the course with the designation of “W” (withdrawal). I will give you a written warning if my records show that you have missed 6 or more classes. NOTE: there will be no class on Wednesday March 30, 2016.

Class Preparation: You will be expected to come to each class having read the materials and prepared to discuss the facts, issue(s) and holding(s) of the cases. Participation in class is expected. Speaking in front of a group is a critical skill for attorneys (even tax lawyers) and speaking in class is key to gaining this professional skill set. If you have concerns about speaking in class, please come and see me during office hours to discuss this. Laptops and other electronic devices (including phones) are not to be used in class, unless specifically allowed for an in-class assignment.

Reading Assignments: The overview of subject areas covered can be found at the end of this syllabus. The reading assignments will be posted on Moodle. The assignments will generally consist of code and regulation sections, as well as material from the casebook. Additional limited readings (cases, articles, etc.) may be assigned.

Grading: Grades will be based on your attendance and participation (20%), exams (open book take-home exams twice in the semester for a total 50%) and assigned projects (30%).

Grade regarding Attendance and Participation: Generally, I expect you to come to class prepared to discuss the assigned reading and problems, as well as to turn in an answer to the problems assigned. You are expected to participate fully in the majority of classes; whether through answering my questions, posing your own questions, or respectfully interacting with your peers in class. Please participate thoughtfully as often as is possible. You will not get “extra points” for talking more in class, but rather I expect you to gauge the conversation in class and participate as if this is a group of your professional colleagues. I expect you to comment and respond to questions, and to encourage discourse from all of the class members, instead of monopolizing the conversation.

As part of attendance and participation, each student will be expected to bring and discuss a legal issue relating to state or local tax to a particular class. The basis of the issue (newspaper article, case, etc.) should be posted on Moodle at least 12 hours in advance. Your presentation should be 3-4 minutes, and provide a framework for the issue, as well as presenting a few questions for discussion. This will cover the last 10-15 minutes of class time. A schedule will be sent out the second week of class. Projects: There will be two projects assigned during the semester, which will count for 30% of your grade. One project will involve state tax research and will require a written memo. The second will involve acting as a client/attorney in a mock negotiation in conjunction with Professor Bartlett’s class. Further information will be posted on Moodle.

Assessments and Exams: There will be two take-home exams as part of the course, which will cumulatively count for 50% of the grade. The two exams/assessments will consist of essay questions. These will be open book and open note, but not open legal universe. You will be graded anonymously. The first will take place in the middle of the semester and the second will take place at the end of the semester. The specifics of the exams will be posted in Moodle. DISABILITY POLICY

Students requiring particular accommodations because of physical and/or learning disabilities should contact the dean’s office prior to or during the first week of classes. For additional information regarding the College of Law’s disability services, see http://law.onu.edu/student_services/disability_services. ACADEMIC INTEGRITY

The College of Law expects its students to conduct themselves in a dignified and honorable manner as future members of the legal profession and assumes that individually and collectively they will discourage acts of academic dishonesty. The College also expects cooperation among administrators, faculty, staff, and students in preventing acts of academic dishonesty, in detecting such acts, reporting them, and identifying those who commit them, and in providing appropriate punishment for offenders. The College of Law Code of Conduct is found in the College of Law Catalogue and at http://law.onu.edu/current_students/current_student_resources. Title IX Information Ohio Northern University does not discriminate or tolerate discrimination on the basis of sex, gender, or gender identity in its educational, extracurricular, or athletic programs, or in any admission or employment decisions. ONU is committed to promptly and equitably responding to all reports of sexual discrimination with the goal of eliminating the misconduct and/or harassment, preventing its recurrence, and addressing its effects on any individual or the community.

To report sexual misconduct (violence) or sexual harassment, students

may contact the Title IX Coordinator, Nancy Sabol, (419) 772-2218, [email protected]; or one of the Deputy Title IX Coordinators, Brian Hofman, (419) 772-1878,[email protected]; LaShonda Gurley, (419) 772-3145, [email protected]. To confidentially discuss sexual misconduct (violence) or sexual harassment, students may contact University Confidential Resources: Counseling Center, (419) 7722190; Health Center, (419) 772-2086; or Chaplain, (419) 772-2200. For more information, the University's Sexual Discrimination Policy is available at www.onu.edu/title_IX. State and Local Tax Topics to be Covered (Reading Assignments Posted on Moodle) I. Jurisdiction to Tax a. Constitutional Limits on State Taxing Jurisdictions b. “Physical Presence” c. Parameters and Statutory Limitations II. Regulation of Interstate Commerce a. Framework for Commerce Clause challenges III. Equal Protection IV. Personal Income Tax V. Corporate Income Tax VI. Sales Tax VII. Property Tax