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lat-seminars

Tax Courses for CPE credit

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November 16, 2023

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Texas & New Mexico 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 (New Mexico): Tim Van Valen

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

Location: Albuquerque, New Mexico

After completing this 8-hour course, you’ll gain a working knowledge of the important provisions of Texas’ & New Mexico's sales and use tax rules. Both course instructors will share their knowledge and experience about the application of the tax rules to businesses and the transactions conducted 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
    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