Texas Sales & Use Tax for the Construction Industry: July 2, 2019

  • Houston, TX
  • 12:30 pm – 4:00 pm
  • $199

Presented by:

  • Jimmy Martens, Attorney | Martens, Todd, Leonard & Ahlrich

4 CPE Credits

Attend this course to learn how the Texas sales tax rules apply to all aspects of residential and commercial construction work. We’ll address contract pricing issues, new construction, remodeling, repair and maintenance. We'll also cover issues arising from dedicated improvements, common areas, erosion control measures, and tax-exempt jobs. Finally, we’ll discuss TERP, motor vehicle sales tax, and motor fuels tax issues.

  • Course Topics Include:
  • • Contract Pricing Issues
  • • New Construction
  • • Repair and Remodeling
  • • Residential Development
  • • Dedicated Easements and Common Areas
  • • Tax-Exempt Jobs
  • • Pitfalls in Contract Drafting
  • Field of Study: Taxes
  • Prerequisite: None
  • Program Level: Basic
  • Delivery Method: Group-Live

AGENDA

  • 12:00 pm Registration
  • 12:30 pm Overview
  • • Applicable Sales Tax Rules
  • • TERP
  • • Texas Motor Fuels Tax
  • • Texas Motor Vehicles Tax
  • • Taxable Services
  • • Exemptions
  • 1:15 pm Construction Industry Principles
  • • Residential and New Commercial Construction
  • • Real Property Services Exception
  • • Contract Pricing (Lump-Sum v. Separated)
  • 2:05 pm Break
  • 2:15 pm Site Development
  • • Erosion Controls
  • • Roads & Utilities
  • • Hybrid Contracts
  • • Dedicated and Accepted Improvements
  • • Problem Areas
  • 3:00 pm Repairs & Remodeling
  • • Commercial Properties
  • • Painting/Trenching
  • • Mixed Services
  • 3:15 pm Tax Exempt Work
  • • Governmental Entities
  • • Quasi-Exempt Entities
  • • Churches & Schools
  • 3:45 pm – 4:00 pm Declared Disaster Areas

Date

7/2/2019

Where

Houston, TX

Venue

  • Hilton Houston Post Oak
  • 2001 Post Oak Boulevard
  • Houston, TX 77056

Price

$199

cpe registry logo.png

LAT Seminars is registered with the National Association of state Boards of Accountancy (NASBA) as a sponsor of continuing professional educations on the National Registry of CPE Sponsors. State boards of accountancy have final authority of 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: learningmarket.org