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lat-seminars

Tax Courses for CPE credit
$149.00 USD
$149.00 USD
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Course Format
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November 16, 2023

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Texas Sales and Use Tax

CPE Credit Hours: 8.0

Program Level: Basic

Program Prerequisite: None

Advanced Preparation: None

Course Presenter: Lacy Leonard

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

Location: Dallas

After completing this 8-hour course, you’ll gain a working knowledge of the important provisions of Texas’ sales and use tax rules. Lacy will share her knowledge and experience about the application of the tax rules to businesses and the transactions conducted in the state of Texas.

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
    		•
    10:30 Break 10 Minute Break
    10:40 Multistate Tax Issues
  • Economic Nexus Rule
  • Flat Rate Rule
  • Marketplace Providers
    		•
    12:00 Lunch Provided for In-Person Attendees
    12:30 Taxable Services
  • Categories
  • Common Rules
  • Multistate Allocation and Use Tax
  • Real Property Construction
  • Oilfield Services Industry
    		•
    2:00 Break 10 Minute Break
    2:10 Texas Sales & Use Tax Exemptions
  • Resale
  • Manufacturing
  • Drop Shipment (Third-Party Sales)
  • Export Sales
    		•
    3:30 Contesting Audits
  • Preparing for Audits
  • Handling Audits
  • Challenging 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