Requirements
The five required courses comprising the core of the SALT curriculum are:
- State and Local Taxation: Income & Franchise Taxes (2 credits, Fall Semester)
- State and Local Taxation: Other Business Taxes (2 credits, Fall Semester)
- State and Local Taxation: Sales and Use Taxes (2 credits, Fall semester)
- Federal Limitations on State and Local Taxation (2 credits, Spring Semester)
- Special Topics in State and Local Taxation (2 credits, Spring Semester)
Students may choose to supplement these required courses with elective courses that delve into related areas, such as Public Finance: Tax and Securities Aspects and Global Indirect Tax: The VAT.
