State and Local Taxation
Since 2011, Georgetown has offered a unique Certificate program in State & Local Taxation (SALT Certificate). This area of practice is extremely important to multi-state corporate taxpayers, from Fortune 500 companies to regional businesses. As multinational companies and metro-area business expand their operations into additional States and nations – via the internet and otherwise – the need for skilled SALT practitioners has never been greater. Courses are taught by leading practitioners from professional service firms, Fortune 500 companies, and organizations representing the interest of state governments and corporate taxpayers.
Students may enroll in the SALT Certificate program in conjunction with the Tax LL.M. or Executive Tax LL.M. degree program or on a stand-alone basis. Students may complete the SALT Certificate either in-person or on a distance learning basis.
The SALT Certificate requires the completion of 10 academic credits of coursework, consisting of the following five courses:
- State and Local Taxation: Income and Franchise Taxes (Fall Semester)
- State and Local Taxation: Other Business Taxes (Fall Semester)
- State and Local Taxation: Sales and Use Taxes (Fall Semester)
- Federal Limitations on State and Local Taxation (Spring Semester)
- Special Topics in State and Local Taxation (Spring Semester)
Like all of the Law Center’s graduate degree and certificate programs, admission to the SALT Certificate program is highly competitive. Applicants to the program should have taken a course in Constitutional Law and a basic course in federal income taxation as part of their JD program. Applicants who did not take a basic course in federal income taxation during law school (or foreign-trained applicants without any relevant coursework in U.S. tax law) may satisfy this requirement by taking Georgetown’s online course, Foundations of Federal Income Taxation.
Tuition and Fees
Students who intend to complete the SALT Certificate on a stand-alone basis pay tuition by the credit hour at the normal rates set by the Law Center.
*Please be advised that Georgetown University Law Center is required to seek approval in several states in order to offer courses online. While Georgetown has secured approval in most states, there are a few states in which the Law Center is in the process of seeking approval. If an applicant resides in one of these states, he or she will promptly be notified when his or her application is submitted.
Special Information for Maryland Residents:
Georgetown University Law Center has been approved by the state of Maryland to offer online courses to residents of that state. Under Maryland law, we are required to provide certain information to students which relates to our program's registration status with the state as well as procedures for Maryland residents to file complaints or grievances with the Law Center. The Georgetown University Law Center Student Handbook governs the internal student complaint process. Please see the General Administrative Policies section (specifically pp. 78-79). Maryland law provides a student with the right to appeal a final outcome of an institution's grievance procedure by following the Maryland Higher Education Commission Student Complaint Process.