TX Sales & Use Tax: May 2, 2019

  • Austin, TX
  • 8:30 am - 4:00 pm
  • $325

Presented by:

  • Danielle Ahlrich, Attorney | Martens, Todd, Leonard & Ahlrich
  • Chris Blackwell, Attorney | Deloitte
  • Jimmy Martens, Attorney, CPA | Martens, Todd, Leonard & Ahlrich

8 CPE Credits

By attending this 8-hour course, you will gain a working knowledge of Texas sales and use tax. The course begins with the general rules discussing which goods and services are taxable. We discuss how the local sales and use tax rules apply. We’ll cover multi-state tax issues, including nexus, the Streamlined Sales Tax Agreement, multi-state drop shipments, and internet sales. We’ll also cover taxable services in detail with particular emphasis on the more common taxable services. We’ll also address issues arising in various industries including real estate construction, oil and gas, and internet.

The course also discusses exemptions, including those for manufacturing, gas and electricity, agriculture, export sales, and exempt organizations. We’ll cover issues arising in business formation, foreclosures, leases, and rentals. Finally, we’ll review strategies for handling audits, including steps to take before, during, and after the audit. Throughout the course, we’ll review the latest court cases, new legislation, and recent Comptroller policy pronouncements.

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

AGENDA

  • 8:00 am Registration
  • 8:30 am Overview
  • • Taxable Goods and Services
  • • Use Taxes
  • • Sellers: Special Cases
  • • Credit for Other State’s Taxes
  • • Reporting Requirements
  • • Direct Payment Permits
  • • Nexus
  • • Local Sales and Use Tax
  • • Sand, Dirt and Gravel
  • 9:45 am Multistate Tax Issues
  • • S. Dakota v. Wayfair
  • • Drop Shipments
  • 10:35 am Break
  • 10:45 am Taxable Services
  • • The List
  • • Rules – All Taxable Services
  • • Mixed Services
  • • Residential and Commercial
  • • Data Processing Services and Information Services
  • • Debt Collection Services and Insurance Services
  • 11:30 am Lunch (Provided)
  • 1:40 pm Texas Sales & Use Tax Exemptions
  • • Types of Exemptions and Claiming Exemptions
  • • Manufacturing, Gas & Electricity, and Agricultural
  • • Integral Transfers
  • • Exempt Organizations
  • • Export Sales
  • 2:40 pm Break
  • 2:50 pm Business Transactions
  • • Forming a Business and Liquidating a Business
  • • Occasional Sales
  • • Bad Debts
  • • Operating and Finance Leases
  • 3:20 pm Challenging Audits
  • • Before the Audit Begins
  • • During the Audit
  • • Challenging Audit Results
  • • After Final Assessment
  • 3:50 pm Questions & Answers

Date

5/2/2019

Where

Austin, TX

Venue

TBD

Price

  • $325
  • ($100 colleague discount)
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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