TX Sales & Use Tax for the High-Tech Industry: October 8, 2019

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

Presented by:

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

4 CPE Credits

This course discusses how the Texas sales & use tax rules apply to various aspects of the high-tech industry. We’ll address prominent issues arising in software: writing code, modifying existing software, licensing to multi-state users, live and remote technical support, and troubleshooting. We’ll cover the sweeping amendments to Texas's taxing statutes and Comptroller’s rules, which define and impose sales tax obligations on out-of-state sellers by implementing S. Dakota v. Wayfair's approved economic nexus standard. We’ll review the taxability of numerous IT services, internet advertising, website creation and maintenance, cloud computing, and other tax-sensitive areas.

  • Field of Study: Taxes
  • Prerequisite: None
  • Program Level: Basic
  • Delivery Method: Group-Live

AGENDA

  • 12:00 pm – 12:30 pm Registration
  • 12:30 pm – 1:15 pm Overview
  • • Texas Sales & Use Tax
  • • Texas Franchise Tax
  • • Research Incentives
  • • Economic Nexus
  • • Texas' Implementation of Wayfair
  • 1:15 pm - 2:15 pm Texas Sales & Use Tax Rules
  • • Introduction
  • • Common Principles
  • • Taxable Services: High-Tech Related
  • • Multi-State Issues
  • • Exemptions

2:15 pm - 2:25 pm Break

  • 2:25 pm – 4:00 pm Texas Sales & Use Tax:
  • High-Tech Industry Issues
  • • Hardware Sales & Software Licensing
  • • Software Development, Installation,
  • Troubleshooting & Modification
  • • Photographs, Music & Other Digital Products
  • • Website Creation & Modification
  • • Network Administration
  • • Payment Processing & Other 3rd Party Services
  • • Cloud Computing
  • • Colocation Services
  • • Internet Advertising: Banners, Plug-Ins, Etc.
  • • Computer Security & Virus Services
  • • Online Gaming
  • • Research Equipment Exemption
  • • Handling Audits

Date

10/8/2019

Where

Austin, TX

Venue

TBD

Price

$199

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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