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Online Graduate Certificate in State and Local Taxation
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.
University of Wisconsin-Milwaukee: A Leader in Graduate Tax EducationWith over 30,000 students on campus, 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.

Program ObjectivesThe 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.
CurriculumProgram of StudyStudents who wish to earn a Graduate Certificate in State and Local Taxation must complete the required 12 graduate credit hours with an overall GPA of 3.00 or better. The curriculum consists of the following four required courses:

Bus Adm 831 Multistate Income Taxation (3 cr)
Bus Adm 832 Property Taxation (3 cr)
Bus Adm 837 Sales and Use Taxation (3 cr)
Bus Adm 838 Managing State and Local Tax Audits (3 cr)

The four required courses can be taken in any sequence, and students can enter the program in either the fall or spring semester. A maximum of one three-credit course from another college or university may be considered for transfer to the Certificate program. There is a time limit of three years from initial enrollment for completion of the Certificate program. The University of Wisconsin-Milwaukee will award a Graduate Certificate in State and Local Taxation upon completion of the program requirements.

Course DescriptionsEach 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.
Online Course DeliveryThe courses in the Certificate program are offered in an online format. Therefore, students can complete the program from anywhere. Each week, students will work through carefully designed modules that include assigned readings, and  discussion questions. Students will also download and listen to lectures, complete homework assignments and particpate in group discussions with their classmates and instructor. Examinations and research projects are also essential components of each course. Professor-to-student and student-to-student interaction is made possible through the use of online message centers, e-mail, and threaded discussions. Because simultaneous participation is not necessary, students can ask questions and contribute to discussions at any time during the week. Each student has access (at no additional charge) to a comprehensive online library of state tax reference materials to assist them in completing class assignments.

AdmissionStudents who are currently enrolled in the University of Wisconsin- Milwaukee's masters in taxation program are automatically eligible to earn a Graduate Certificate in State and Local Taxation. 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.

To apply for admission, prospective students should obtain and fill out an "Application Form for Graduate Non-Degree Admission." This form should be filed as soon as possible and no later than four weeks prior to the start of your coursework (see Academic Calendar below). There is a $15.00 processing fee. Prospective students may apply for admission online. Select the Graduate Non-Degree Application on the Graduate School's Publications web page.

Admission to the Certificate program requires transcripts before the application can be processed. Transcripts must be sent directly to the Graduate School, University of Wisconsin-Milwaukee, P.O. Box 340, Milwaukee, WI 53201, from the institution. The Graduate School needs only the transcript of the highest degree earned.

For more information regarding the application process please email jensenmg@uwm.edu or call 414-229-5403.

Tuition and Financial Aid
The tuition for the 2011-2012 academic year is $2400 per three-credit Internet course. This does not include the cost of textbooks and other miscellaneous expenses. Tuition assistance is available to a limited number of state department of revenue employees, in the form of a reduced tuition of $1,200 per course (i.e., a 50 percent discount from the normal tuition of $2,400 per course). To apply for tuition assistance, students should obtain and fill out an "Application for Tuition Assistance - State Department of Revenue Employees."

Academic CalendarCourses for the 2011-2012 academic year are shown below. As the following schedule indicates, each course lasts eight weeks, and the entire certificate program can be completed in less than one year.




Course


Fall 2011
(1st session)


Fall 2011
(2nd session)


Spring 2012
(1st session)


Spring 2012
(2nd session)

Multistate Income Taxation



Jan 23 - Mar 17

Property Taxation

Sep 6 - Oct 29




Sales and Use Taxation


Oct 31 - Dec 23


Managing State and Local Tax Audits




Apr 23 - Jun 15


The UWM-Sheldon B. Lubar School of Business makes every effort to ensure that the information on this page is accurate and up-to-date. However, it is the student's responsibility to verify all program requirements with an academic advisor in Graduate Program Services.

The SALT Certificate is subject to gainful employment regulations. For more information please visit the Financial Aid's
Gainful Employment website.