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Tax Courses for CPE credit

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August 2, 2023

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Texas Sales and Use Tax

CPE Credit Hours: 4.0

Program Level: Basic

Program Prerequisite: None

Advanced Preparation: None

Course Presenters: Jimmy Martens & Reid Diaz

Course Time: 8:30 am - 12:00 pm

Location: Corpus Christi

After completing this 4-hour course, you’ll gain a working knowledge of the important provisions of Texas’ sales and use tax rules. Mr. Martens & Mr. Diaz will share their 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 and Use Tax Overview
  • Taxable Goods & Services
  • 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
  • Administrative Hearings
  • 12:00 Lunch Provided for In-Person Attendees


    Challening Texas Tax Audits

    CPE Credit Hours: 4.0

    Program Level: Basic

    Program Prerequisite: None

    Advanced Preparation: None

    Course Presenters: Jimmy Martens & Reid Diaz

    Course Time: 12:30 pm - 4:00 pm

    Location: Corpus Christi

    Texas tax assessments can financially destroy viable businesses. Therefore, skillful representation and advice is crucial to minimizing audit assessments. This course discusses strategies for handling Texas tax audits. First, we discuss the pre-audit phase and analyze the initial reconciliations and controls auditors will perform. Second, we discuss techniques to apply during the audit itself, including tips on how to manage an on-site visit and how to communicate with auditors. Third, we phase address how best to challenge an adverse tax assessment, including new options for taxpayers that were created by 2021 legislation. Finally, we discuss the mechanics of the oral hearing process and strategies that tax professionals and businesses employ to increase the likelihood of a favorable outcome.

    Learning Objectives

  • Prepare for an upcoming audit to minimize an adverse assessment
  • Properly advise clients when facing large tax assessments
  • Effectively represent clients in contested administrative hearings
  • Identify defenses to personal assessments for corporate tax debts

  • Time Topics Issues Covered
    12:30 Before the Audit Begins
  • Reconciling Records
  • Resale and Exemption Certificates
  • Statute of Limitations
  • During the Audit
  • Audit Selection
  • Identifying Audit Issues
  • Controlling Information
  • Documentation Deadlines
  • Auditor Notes and Workpapers
  • Challenging Audit Results
  • Independent Audit Review Conference
  • Administrative Hearings
  • The Advantages and Disadvantages
  • Protest & Refund Suits
  • Forum Choices
  • 2:00 Break 10 Minute Break
    2:10 Administrative Hearing
  • Petition for Redetermination
  • Refund Claims
  • Discovery
  • Hearing Preparation and Strategies
  • The Oral Hearing
  • Post Hearing Brief
  • State District Court Litigation
  • Protest Suits
  • Refund Suits
  • Injunctive Relief
  • Suits Challenging Another State’s Power to Tax
  • Appeals
  • Nature and Purpose
  • Timing and Procedure
  • Costs of Appeal
  • Outcome and Next Steps
  • After an Assessment Becomes Final
  • Successor Liability
  • Officer & Director Liability
  • Employer Liability
  • Criminal Penalties
  • Civil Procedures
    • 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