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lat-seminars

Tax Courses for CPE credit

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October 26, 2023

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Texas & Louisiana Sales and Use Tax

CPE Credit Hours: 8.0

Program Level: Basic

Program Prerequisite: None

Advanced Preparation: None

Course Presenter (Texas): Jimmy Martens

Course Presenter (Louisiana): Gary Dressler

Course Time: 8:30 am - 4:00 pm

Location: New Orleans

After completing this 8-hour course, you’ll gain a working knowledge of the important provisions of both Louisiana’s & Texas’ sales and use tax rules. Expert instructors from each state will share their knowledge and experience about the application of the tax rules to businesses and the transactions they conduct in their states.

Learning Objectives

  • Determine whether transactions are subject to sales tax, subject to use tax, exempt, or nontaxable
  • Identify key sales and use tax terms and the corresponding definitions
  • Ascertain whether a taxpayer location requires a sales tax permit
  • Identify the types of governmental entities that impose sales and use taxes
  • Determine the amount of sales tax that applies to a transaction
  • Differentiate between taxable and nontaxable services
  • Identify common issues that arise during sales and use tax audits
  • Identify the date that remote sellers must obtain permits and collect sales and use tax

  • Time Topics Issues Covered
    8:30 Texas Sales & Use Tax Overview
  • Taxable Goods and Services
  • Registration, Permit, and Reporting
  • Local Sales & Use Tax
  • Common Mistakes
  • Multistate Tax Issues
  • Economic Nexus Rule
  • Flat Rate Rule
  • Marketplace Providers
  • Multistate Allocation and Use Tax
  • Taxable Services
  • Categories
  • Common Rules
  • Real and Personal Property Repairs
  • Data Processing
  • Information Services
  • Computer Consulting
  • Real Property Construction
  • Oilfield Services Industry
  • 10:00 Break 10 Minute Break
    10:10 Texas Sales & Use Tax Exemptions
  • Resale
  • Manufacturing
  • Agriculture Exemptions
  • Research Exemptions
  • Gas and Electricity
  • Business Transactions
  • Forming a Business
  • Occasional Sales
  • Liquidating a Business
  • Selling a Business
  • Leases & Rentals
  • Operator Lease Issues
  • 12:00 Lunch Provided for In-Person Attendees
    12:30 Louisiana Sales Tax Overview
  • Basic Concepts of Louisiana Sales Tax Nexus
  • Sales and Use Tax
  • Taxable Goods
  • Taxable Services
  • Lease Tax and Leases
  • 2:00 Break 10 Minute Break
    2:10 Sales Tax Exclusions and Exemptions
  • Exclusions
  • Exemptions
  • Suspension of Exemptions
  • 3:30 Selected Sales & Use Tax Issues
  • Uniform Local Sales Tax Code
  • Credit for Taxes Paid
  • Managing Audits

    • NASBA Statement

      LAT Seminars is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority over the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket