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Texas & Louisiana Sales and Use Tax - 10/30/24 - New Orleans, LA

lat-seminars

Tax Courses for CPE credit
$400.00 USD
$400.00 USD
Sale State Society Sponsored Course

Please follow the registration link below to register for this course

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October 30, 2024

Course Countdown:


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: LCPA Member Center Two Lakeway Building (Metairie Louisiana)

After completing this 8-hour course, you’ll gain a working knowledge of the important provisions of both Louisiana & 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 and use tax, nontaxable or exempt
  • Identify key sales and use tax terms and the corresponding definitions
  • Learn local tax rules
  • Identify common exemptions
  • 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