Sales, use, excise, and gross receipts taxes are forms of indirect taxes that states and localities use to generate income. This course analyzes the constitutional and governmental limitations on a state’s ability to impose a tax on the sale of goods and services. Topics covered include marketplace facilitators, state compliance burden and procedures, economic nexus rules, interstate purchases and sales, leasing, construction, and technology transfers. Cross-listed with and equivalent to TA 347. (JD students seeking to enroll must obtain the approval of the program director.) Prerequisite: LLM 317A and LLM 330.