7328. State and Local Taxation, Advanced Issues

This seminar explores the state and local tax issues raised by interstate transactions and the digital economy. The seminar will be an intensive writing experience. Multiple drafts are expected. Depending on student interests and paper topics, the seminar might cover the taxation of cannabis; off-line gambling; remote vendors; platforms such as EBay, Airbnb, and Amazon.com; digital products and the digital economy; restructuring the taxation of transportation in light of electric vehicles, and hybrids, and new technologies that allow for tracking the location of vehicles; the Internet Tax Freedom Act; the new and controversial Maryland tax on digital advertising; the impact on the state of the reform of the international income tax structure; the sales taxation of food; state wealth taxes; American Indian taxation; recent trends in the interpretation of the Due Process Clause and the Commerce Clause; the Uniformity Clause in state constitutions; racial bias in the property tax; and the personal income taxation of athletes and entertainers.