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Texas Sales and Use Tax for the Construction Industry & Challenging Texas Tax Audits - 4/24/24 - Austin, TX

lat-seminars

Tax Courses for CPE credit

Regular price $199.00 USD
Regular price Sale price $199.00 USD
Sale State Society Sponsored Course
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April 24, 2024

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Texas Sales & Use Tax for the Construction Industry

CPE Credit Hours: 4.0

Program Level: Basic

Program Prerequisite: None

Advanced Preparation: None

Course Presenter: Jimmy Martens

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

Location: 816 Congress - Austin, Texas

After completing this 4-hour course, you’ll gain a working knowledge of the important provisions of Texas sales and use tax rules for the construction industry. Mr. Martens will share his knowledge and experience about the application of the tax rules to the construction industry and the transactions conducted in the state of Texas.

Learning Objectives

Understand how the taxing process works with:

  • Contract Pricing Issues
  • New Construction
  • Commercial Repair, Remodeling, and Maintenance
  • Residential Development
  • Tax-Exempt Jobs
  • Pitfalls in Contract Drafting


  • Time Topics Issues Covered
    8:30 Texas Sales & Use Tax Rules
  • Basic Rules
  • TERP
  • Texas Motor Fuels Tax
  • Texas Motor Vehicles Tax
  • Taxable Services
  • Exemptions
  • 9:15 Construction Industry Principles
  • Residential and New Commercial Construction
  • Real Property Services
  • Contract Pricing (Lump-Sum v. Separated)
  • 10:00 Break 10 Minute Break
    10:10 Site Development
  • Erosion Control
  • Roads & Utilities
  • Hybrid Contracts
  • Dedicated and Accepted Improvements
  • Problem Areas
  • 11:00 Commercial Repairs and Remodeling
  • Painting
  • Mixed Services
  • 11:15 Tax Exempt Jobs
  • Governmental Entities
  • Quasi-Exempt Entities
  • 12:00 Lunch Provided for In-Person Attendees


    Challenging Texas Tax Audits

    CPE Credit Hours: 4.0

    Program Level: Basic

    Program Prerequisite: None

    Advanced Preparation: None

    Course Presenter: Gordon Martens & Chris Blackwell

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

    Location: 816 Congress - Austin, Texas

    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 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
  • Understanding Audit Workpapers
  • Handling the Audit
  • Advising clients on tax assessment challenges
  • Representing 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 Accounts
  • Resale and Exemption Certificates
  • Statute of Limitations
  • 1:15 During the Audit
  • Audit Selection
  • Identifying Audit Issues
  • Controlling Information
  • Documentation Deadlines
  • Auditor Notes and Workpapers
  • 1:50 Break 10 Minute Break
    2:00 Choices in Challenging Audit Results
  • Independent Audit Review Conference
  • Administrative Hearings
  • Protest & Refund Suits
  • Appeals
  • Advantages and Disadvantages
  • 2:30 Handling An Administrative Hearing
  • Petition for Redetermination
  • Refund Claims
  • Discovery
  • Hearing Preparation and Strategies
  • The Oral Hearing
  • Post Hearing Briefing
  • 3:20 State District Court Litigation
  • Protest Suits
  • Refund Suits
  • Injunctive Relief
  • Suits After Redetermination
  • 3:30 Appeals
  • Nature and Purpose
  • Timing and Procedure
  • Costs of Appeal
  • Outcome and Next Steps
  • 3:35 After an Assessment Becomes Final
  • Successor Liability
  • Officer & Director Liability
  • Employer Liability




    • 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