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. Prerequisite(s): TA 318 and (TA 329A or TA 329). Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): LLM 347.