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lat-seminars

Tax Courses for CPE credit
$149.00 USD
$149.00 USD
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July 12, 2023

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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

Attend this session to learn how the Texas sales tax rules apply to all aspects of residential and commercial construction work. We address contract pricing issues, new construction, remodeling, repair and maintenance. We'll also cover issues arising with dedicated improvements, common areas, erosion control measures, and tax-exempt jobs. We’ll also discuss the TERP, motor vehicle sales tax, and motor fuels tax issues along with strategies in minimizing their taxes. Finally we’ll cover the special rules applicate to work done in declared disaster areas

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 Exception
  • 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: Lacy Leonard & Reid Diaz

    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 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