Texas & Louisiana are recognized nationally for their challenging sales and use tax compliance requirements, and further characterized by convoluted statutes and numerous local tax jurisdictions. Understanding these complexities is crucial for businesses to manage potential liabilities and optimize tax strategies. Similarly, participants will gain essential insights into each state’s sales and use tax rules to effectively navigate compliance requirements. Jimmy Martens (Partner with Martens & Leonard) will present the morning session covering Texas sales and use tax. Gary Dressler (Senior Manager with EAG) will teach the afternoon session covering Louisiana sales and use tax.

• 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
• Understand the Louisiana sales tax system
• Understand the tax base calculations for sales, use and lease tax transactions
• Know how to identify the significant exemptions and exclusions available
• Know where to look within the Louisiana statutes for the guidance one needs