November 16, 2023

Name: Texas & New Mexico Sales and Use Tax - 11/16/23 - Albuquerque, NM
Brand: lat-seminars
Price: 149.0 USD
Availability: OutOfStock

Course Countdown:

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
8:30	Texas Sales and Use Tax Overview	Taxable Goods & Services Registration, Permit, and Reporting Requirements Registration, Permit, and Reporting Requirements Common Mistakes
9:45	Multi-state Tax Issues	Economic Nexus Multi-state Exemptions Internet Sales
10:10	Break	10 Minute Break
10:20	Taxable Services	Categories of Taxable Services Common Rules for All Taxable Services Multi-state Allocation and Use Tax Commercial & Real Estate Property Construction Oil & Gas Industry
11:15	Texas Sales & Use Tax Exemptions	Resale Manufacturing Gas & Electricity Export Others
11:45	Contesting Audits	During the Audit Process Administrative Hearings
12:00	Lunch	Provided for In-Person Attendees
12:30	Basic Structure	Broad Base Gross Receipts Tax Compensating Tax, Governmental Gross Receipts Tax Multiple Entities Combined Gross Receipts Tax Rate General Admin & Overhead Expense Mixed Sales of Goods and Services Sales Between Related Legal Entities Expense Multi-State Reimbursements Receipts from Sales
	Exemptions and Deductions	Exemption Procedure Deductions Procedure Nontaxable Transaction Certifcates
2:00	Break	10 Minute Break
	Selected Sales & Use Tax Issues	Nexus, Construction, Software Intangible Property Research & Development
	Tax Administration	Registration, Rulings, Audits, and Assessment Protests and Refunds Collections
	Recent Developments	Legislative, Regulatory and Administrative Developments New Court Cases

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