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State and Local Taxation Graduate Certificate (UW-Milwaukee)

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The demand for tax professionals with state and local tax expertise has never been greater. Increase your market value by enrolling in our accredited online Graduate Certificate in State and Local Taxation.

You will receive the most current and comprehensive training in state and local taxation offered anywhere.

No classroom attendance is required, so you can complete the online certificate program in the times and places that fit your schedule. The program can be completed in just nine months, taking only one course at a time so you can explore each topic in depth.

With over 24,000 students on campus, including over 4,200 graduate students, the University of Wisconsin-Milwaukee is one of the nation's largest urban universities. The Sheldon B. Lubar School of Business at the University of Wisconsin-Milwaukee enrolls roughly 4,000 students in a variety of undergraduate, masters and doctoral programs, and has offered a masters degree in taxation since 1979. The masters in taxation program boasts over 350 alumni, and has earned a reputation for providing students with the skills and knowledge needed to pursue a successful career in taxation. In addition to their extensive experience in teaching graduate-l evel tax courses, the tax faculty at the University of Wisconsin-Milwaukee serve as editors on The Journal of State Taxation and the Multistate Corporate Tax Guide. In recognition of the University's outstanding reputation in the state and local tax area, the Deloitte Multistate Tax Center was established at the University of Wisconsin-Milwaukee in 1996 to serve as a focal point for research and education regarding state and local tax issues.

The Graduate Certificate Program in State and Local Taxation provides students with the knowledge and skills they need to successfully pursue or advance careers within corporate tax departments, CPA firms, law firms and state revenue departments. To this end, the curriculum is designed to provide students with the ability to:

  • Identify and resolve state and local tax issues.
  • Conduct research regarding state and local tax issues.
  • Recognize tax planning opportunities in state and local transactions.
  • Understand the major policy considerations in designing state and local tax systems.

Each of the four courses in the Certificate program addresses state and local tax issues from a national perspective, focusing on the general principles and common patterns found in state and local tax systems nationwide.

Multistate Income Taxation

Constitutional restrictions, basic and advanced nexus principles, combined and consolidated reporting, unitary business principle, basic and advanced apportionment principles, UDITPA and the MTC, nonbusiness income, passive holding companies and tax planning, definition of taxation income, foreign earnings, regular corporations, S corporations, partnerships, limited liability companies, individual income taxes.

Property Taxation

Constitutional issues, real versus personal property, exemptions, valuation methods, highest and best use, valuation of specialties, leaseholds, contaminated property, mechanics of unit valuation, equalization, federal remedies, industry specific issues, personal property taxes, intangible property, natural resources, administrative procedures, statute of limitations, audit issues, record retention.

Sales and Use Taxation

Constitutional issues, nexus, taxable transactions, exemptions, exemption certificates, interstate sales, gross receipts taxes, services and intellectual property, construction contractors, manufacturers, repairs of tangible personal property, maintenance contracts, drop shipments, leasing, advertising and promotional items, computer hardware and software, maintenance contracts, electronic commerce, prepaid phone cards, procurement cards.

Managing State and Local Tax Audits

Statute of limitations, pre-audit activities, waivers, sampling methodologies, voucher review issues, self-audits, reverse audits, refund claims, appeals process, penalties, assessments, power-of-attorney, auditing of electronic data, record retention, filing process, responsible person statutes, property tax issues, sales and use tax audit issues, income tax audit issues, property tax audit issues, tax amnesties, voluntary disclosure.

Total credits required for completion: 12

Admission Requirements

Students who are not enrolled in the masters in taxation program, but wish to enroll in the Certificate program must, at a minimum, have completed a bachelor's degree with an overall GPA of 2.75 or better. Preferred backgrounds include a bachelor's or master's degree in accounting, a master's degree in taxation, a law degree, or a bachelor's degree with relevant work experience in the accounting or tax area.

Certificate-Granting Institution

University of Wisconsin Milwaukee

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