This course and exam are a mandatory prerequisite to completion of the NY 45 hour Real Estate Salesperson Qualifying Course. Subject matter for this 30 hour course includes income tax issues found in real estate transactions, taxes and assessments, along with commercial and investment properties.Please note that per the State of New York, the exam at the end of this must be taken at a physical location in New York. Our school administrators will be happy to assist you in scheduling this. Taking this course for continuing education credit? Great! To qualify, you also need to take ADA and Fair Housing.