# LAW 868: State and Local Taxation | UW–Madison

[View on UW Courses](https://uwcourses.com/courses/LAW_868)

## Dataset

### revision

e243353dcb7d79b7247ced91d69443ef4c2a6349

### repository

twangodev/uwcourses

### schema version

6

### importer version

7

### projection id

52a78527ff09011d88cb04c7d43867d9fbfec2930bf1dd2ec359ebd2844e0b07

### observed at

2026-09-07T15:55:43.033547+00:00

### built at

2026-09-10T19:50:42.743001+00:00

### courses

8951

### current instructors

5754

### limited

false

### terms

* 1272
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### term

1272

### departments

| subject   | count |
| --------- | ----- |
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| GNS       | 38    |
| GREEK     | 27    |
| HDFS      | 41    |
| HEBR-BIB  | 13    |
| HEBR-MOD  | 10    |
| HISTORY   | 233   |
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| INTEGART  | 7     |
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| INTER-AG  | 18    |
| INTER-HE  | 11    |
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| LACIS     | 26    |
| LANDARC   | 61    |
| LATIN     | 24    |
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| NTP       | 11    |
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| NUTRSCI   | 65    |
| OBS\&GYN  | 18    |
| OCCTHER   | 39    |
| ONCOLOGY  | 14    |
| OPHTHALM  | 5     |
| OTM       | 43    |
| PATH      | 34    |
| PATH-BIO  | 29    |
| PEDIAT    | 26    |
| PHARMACY  | 31    |
| PHILOS    | 77    |
| PHMCOL-M  | 11    |
| PHMPRAC   | 45    |
| PHMSCI    | 60    |
| PHYASST   | 37    |
| PHYSICS   | 88    |
| PHYSIOL   | 3     |
| PHYTHER   | 37    |
| PLANTSCI  | 52    |
| PLPATH    | 35    |
| POLISCI   | 192   |
| POPHLTH   | 58    |
| PORTUG    | 33    |
| PSYCH     | 101   |
| PSYCHIAT  | 22    |
| PUBAFFR   | 54    |
| PUBLHLTH  | 23    |
| RADIOL    | 11    |
| REALEST   | 41    |
| RELIGST   | 90    |
| RHABMED   | 9     |
| RMI       | 24    |
| RP\&SE    | 102   |
| S\&APHM   | 17    |
| SCANDST   | 73    |
| SLAVIC    | 89    |
| SOC       | 149   |
| SOCWORK   | 87    |
| SOILSCI   | 46    |
| SPANISH   | 83    |
| SRMED     | 21    |
| STAT      | 94    |
| STDYABRD  | 52    |
| STS       | 8     |
| SURGERY   | 25    |
| SURGSCI   | 33    |
| THEATRE   | 91    |
| URBRPL    | 60    |
| UROLOGY   | 5     |
| ZOOLOGY   | 89    |

## course

### run id

20260907T155543-ce3781c4

### semester

1272

### observed at

2026-09-07 15:55:43.033547+00:00

### record version id

54f3b5d917d9a9ba87ffefe424af5af13cad44daae34ef5c111f2bcdc45d22e3

### course id

LAW 868

### course uid

course\_25e40a1dd3a7ac56227540c3

### catalog version id

725a84c6d63dc505b389c4e867ee73672cd43c14d5a064767c54a2c61be51764

### course number

868

### subjects

* LAW

### title

STATE AND LOCAL TAXATION

### description

Survey of state and local tax law, principally income taxes, sales and use taxes, and property taxes. Explores the typical statutory structures under which these taxes are imposed. Significant emphasis will be given to policy issues faced by state and local governmental bodies.

### requirements text

LAW 742

### credits min

2

### credits max

4

### credit offering ids

* 1272:528:022095

### llm job id

enrich-8b774950c2b6adfdc46d1b82

### llm output id

11240306911c3cabb0f57939386d8901432aca560404360a9d4c5e2c4e6b6632

### llm model

nvidia/Qwen3.6-35B-A3B-NVFP4

### llm model revision

1355db6a052410cfd62085d94b58866fd0f2c3c5

### llm task version

14

### llm search status

valid

### llm summary

Survey of state and local tax law covering income, sales, use, and property taxes with emphasis on policy issues.

### llm topics

* Income, sales, use, and property taxes
* Statutory structures of taxation
* State and local government tax policy

### llm skills

* Analysis of statutory tax structures
* Evaluation of state and local tax policy issues

### llm assumed background

* Foundational knowledge of federal income taxation

### llm search phrases

* state local tax law survey
* income sales use property taxes policy
* LAW 868 taxation course

### llm requirements status

valid

### llm student summary status

valid

### llm experience status

insufficient\_evidence

### catalog variants

None recorded.

### student summary

#### context hash

4b76f0f1daf08b0c8c0546dbb422ede7098e4112df81c6edd800efe67ca65874

#### course id

LAW 868

#### current instructors

```json
[
  {
    "instructor_uid": "instructor_7bcbba66b7aba5cb95c87fea",
    "message": "No course-specific reviews available",
    "name": "Timothy Schally",
    "review_status": "no_course_reviews",
    "rmp_instructor_id": null,
    "summary": []
  }
]
```

#### difficulty workload

None recorded.

#### errors

None recorded.

#### historical context

None recorded.

#### message

No course-specific reviews available

#### offered

true

#### profile hash

5cb4dabf887cdbcd8c00d5a1312e10828b95c63f30bc3ea76aea199565390d02

#### quick take

Recent recorded grades — Fall 2012: 3.33 GPA, 66.7% A/AB (n=3 letter grades); Fall 2014: 3.50 GPA, 50.0% A/AB (n=2 letter grades).

```json
{
  "citations": [
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      },
      "table": "grades_latest",
      "term_id": "1152",
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}
```

#### student experience

None recorded.

#### task hash

74fb0997943e888960bbc9e47db8c4fd12e4292d55c20509d8d89db6a9910f68

#### teaching history

None recorded.

#### term id

1272

#### term name

2026 Fall

#### version

2

### requirements

#### nodes

```json
[
  {
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      "subjects": [
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      "timing": "prior"
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    "evidence": "LAW 742",
    "id": "n0",
    "kind": "course"
  }
]
```

#### notes

None recorded.

#### root

n0

#### status

parsed

### instructors

| instructor\_uid                      | source     | source\_instructor\_id | identity\_basis | identity\_status   | name            | email              | first\_observed\_at              | last\_observed\_at               | instructor\_url               |
| ------------------------------------ | ---------- | ---------------------- | --------------- | ------------------ | --------------- | ------------------ | -------------------------------- | -------------------------------- | ----------------------------- |
| instructor\_7bcbba66b7aba5cb95c87fea | enrollment | tschally               | netid           | source\_identified | Timothy Schally | TSCHALLY\@WISC.EDU | 2026-09-07 15:55:43.033547+00:00 | 2026-09-07 15:55:43.033547+00:00 | /instructors/TIMOTHY\_SCHALLY |

### offerings

```json
[
  {
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    "source_subject_id": "528",
    "title": "State and Local Taxation",
    "credits_min": 2,
    "credits_max": 4,
    "typically_offered": "Occasionally"
  }
]
```

### sections

```json
[
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    "identity_basis": "class_number",
    "section_number": "001",
    "section_type": "LEC",
    "instruction_mode": "Classroom Instruction",
    "capacity": 44,
    "enrolled": 8,
    "waitlisted": 0,
    "start_date": "2026-09-02 05:00:00+00:00",
    "end_date": "2026-12-09 06:00:00+00:00"
  }
]
```

### grade instructors

```json
[
  {
    "instructor_uid": "instructor_81eb19e69274ea0257e695e5",
    "source": "madgrades",
    "source_instructor_id": "5036350",
    "identity_basis": "source_id",
    "identity_status": "source_identified",
    "name": "ROBERT FAHRENBACH",
    "email": null,
    "first_observed_at": "2026-09-06 23:14:58.172943+00:00",
    "last_observed_at": "2026-09-07 15:55:43.033547+00:00",
    "grade_statistics": {
      "gpa": 3.4,
      "graded": 5,
      "counts": [
        3,
        0,
        1,
        0,
        1,
        0,
        0
      ],
      "sections": 5
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    "instructor_url": "/instructors/ROBERT_FAHRENBACH--instructor_81eb19e69274ea0257e695e5"
  },
  {
    "instructor_uid": "instructor_7bcbba66b7aba5cb95c87fea",
    "source": "enrollment",
    "source_instructor_id": "tschally",
    "identity_basis": "netid",
    "identity_status": "source_identified",
    "name": "Timothy Schally",
    "email": "TSCHALLY@WISC.EDU",
    "first_observed_at": "2026-09-07 15:55:43.033547+00:00",
    "last_observed_at": "2026-09-07 15:55:43.033547+00:00",
    "instructor_url": "/instructors/TIMOTHY_SCHALLY"
  }
]
```

### grades

```json
[
  {
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    "course_id": "LAW 868",
    "course_uid": "course_25e40a1dd3a7ac56227540c3",
    "term_id": "1124",
    "term_name": "Spring 2012",
    "instructors": [
      "ROBERT FAHRENBACH"
    ],
    "a": 0,
    "ab": 0,
    "b": 0,
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    "source_aliases": [
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    "term_id": "1132",
    "term_name": "Fall 2012",
    "instructors": [
      "ROBERT FAHRENBACH"
    ],
    "a": 2,
    "ab": 0,
    "b": 0,
    "bc": 0,
    "c": 1,
    "d": 0,
    "f": 0,
    "satisfactory": 1,
    "unsatisfactory": 0,
    "credit": 0,
    "no_credit": 0,
    "passed": 0,
    "incomplete": 0,
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    "total": 4,
    "source_aliases": [
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  },
  {
    "run_id": "20260907T155543-ce3781c4",
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    "course_id": "LAW 868",
    "course_uid": "course_25e40a1dd3a7ac56227540c3",
    "term_id": "1152",
    "term_name": "Fall 2014",
    "instructors": [
      "ROBERT FAHRENBACH"
    ],
    "a": 1,
    "ab": 0,
    "b": 1,
    "bc": 0,
    "c": 0,
    "d": 0,
    "f": 0,
    "satisfactory": 3,
    "unsatisfactory": 0,
    "credit": 0,
    "no_credit": 0,
    "passed": 0,
    "incomplete": 0,
    "no_work": 0,
    "not_reported": 0,
    "other": 0,
    "total": 5,
    "source_aliases": [
      "LAW 868"
    ]
  },
  {
    "run_id": "20260907T155543-ce3781c4",
    "semester": "1272",
    "observed_at": "2026-09-07 15:55:43.033547+00:00",
    "course_id": "LAW 868",
    "course_uid": "course_25e40a1dd3a7ac56227540c3",
    "term_id": "1172",
    "term_name": "Fall 2016",
    "instructors": [
      "ROBERT FAHRENBACH"
    ],
    "a": 0,
    "ab": 0,
    "b": 0,
    "bc": 0,
    "c": 0,
    "d": 0,
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    "satisfactory": 0,
    "unsatisfactory": 0,
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    "passed": 0,
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    "total": 0,
    "source_aliases": [
      "LAW 868"
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  },
  {
    "run_id": "20260907T155543-ce3781c4",
    "semester": "1272",
    "observed_at": "2026-09-07 15:55:43.033547+00:00",
    "course_id": "LAW 868",
    "course_uid": "course_25e40a1dd3a7ac56227540c3",
    "term_id": "1204",
    "term_name": "Spring 2020",
    "instructors": [
      "ROBERT FAHRENBACH"
    ],
    "a": 0,
    "ab": 0,
    "b": 0,
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    "passed": 0,
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    "other": 0,
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    "source_aliases": [
      "LAW 868"
    ]
  }
]
```

### statistics

#### gpa

3.4

#### graded

5

#### counts

* 3
* 0
* 1
* 0
* 1
* 0
* 0

### grade conflicts

None recorded.

### evidence

#### history

* [/data/e243353dcb7d79b7247ced91d69443ef4c2a6349/history/course\_25e40a1dd3a7ac56227540c3-0.json](https://uwcourses.com/data/e243353dcb7d79b7247ced91d69443ef4c2a6349/history/course_25e40a1dd3a7ac56227540c3-0.json)

#### traces

* [/data/e243353dcb7d79b7247ced91d69443ef4c2a6349/traces/course\_25e40a1dd3a7ac56227540c3-0.json](https://uwcourses.com/data/e243353dcb7d79b7247ced91d69443ef4c2a6349/traces/course_25e40a1dd3a7ac56227540c3-0.json)

#### meetings

* [/data/e243353dcb7d79b7247ced91d69443ef4c2a6349/meetings/course\_25e40a1dd3a7ac56227540c3-0.json](https://uwcourses.com/data/e243353dcb7d79b7247ced91d69443ef4c2a6349/meetings/course_25e40a1dd3a7ac56227540c3-0.json)

#### results

* [/data/e243353dcb7d79b7247ced91d69443ef4c2a6349/results/course\_25e40a1dd3a7ac56227540c3-0.json](https://uwcourses.com/data/e243353dcb7d79b7247ced91d69443ef4c2a6349/results/course_25e40a1dd3a7ac56227540c3-0.json)

### revision

e243353dcb7d79b7247ced91d69443ef4c2a6349

## instructor Trends

```json
[
  {
    "uid": "instructor_81eb19e69274ea0257e695e5",
    "name": "ROBERT FAHRENBACH",
    "count": 5,
    "terms": [
      {
        "term": "1132",
        "count": 3,
        "sections": 1,
        "gpa": 3.3333333333333335
      },
      {
        "term": "1152",
        "count": 2,
        "sections": 1,
        "gpa": 3.5
      }
    ]
  }
]
```

## following

None recorded.