TX/LA Sales & Use Tax: October 23, 2019

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

Presented by:

  • Gary Dressler, CPA | Postlethwaite & Netterville
  • Jimmy Martens, Attorney, CPA | Martens, Todd, Leonard & Ahlrich

8 CPE Credits

After completing this 8-hour course, you’ll gain a working knowledge of the important provisions of both Louisiana’s and Texas’ sales & use tax rules. Expert instructors from each state will share their knowledge and experience about the application of the tax rules to businesses and the transactions they conduct in their states.

This year promises to be interesting and active. Both the Texas and Louisiana legislatures are busy passing sales tax laws to implement the economic nexus threshold statutes as sanctioned by S. Dakota v. Wayfair. Meanwhile, the courts have been busy handing down decisions critical to the interpretations of these two states’ taxes. The course provides up-to-date, in depth discussions, about these new laws and court cases. You'll learn the rules for determining which transactions are taxable and how to find exemptions with ease. This course covers the exemptions for both states, including those for manufacturing, construction, gas & electricity, agriculture, export, and exempt organizations. For each state, we’ll provide strategies to minimize the likelihood or amount of adverse sales tax assessments. Throughout the course, we’ll provide the background necessary to understand the latest court cases, new legislation and state tax department pronouncements. Plan to leave with a real-world road map for meeting your and your clients' sales tax obligations and keeping you and your clients in safe harbors.

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

AGENDA

8:00 am Registration

TEXAS

— Jimmy Martens, Attorney

  • 8:30 am Texas Sales & Use Tax Overview
  • • Taxable Goods and Services
  • • Registration, Permit, and Reporting Requirements
  • • Local Sales and Use Tax
  • • Common Mistakes

9:35 am Break

  • 9:45 am Multistate Tax Issues
  • • Economic Nexus & the Wayfair case
  • • Multi-state Exemptions
  • • Internet Sales
  • 10:00 am Taxable Services
  • • Categories of Taxable Services
  • • Common Rules for All Taxable Services
  • • Multistate Allocation and Use Tax
  • • Commercial & Real Estate Property Construction
  • • Oil and Gas Industry
  • 11:15 am Texas Sales & Use Tax Exemptions
  • • Resale
  • • Manufacturing
  • • Gas & Electricity
  • • Export
  • • Others
  • 11:45 am Contesting Audits
  • • During the Audit
  • • Administrative Hearings

12:00 pm Lunch (Provided)

LOUISIANA

— Gary Dressler, CPA

  • 12:30 pm Louisiana Sales Tax Overview
  • • Basic Concepts of Louisiana Sales Tax
  • • New Louisiana Nexus Laws
  • • Sales and Use Tax
  • • Taxable Goods
  • • Taxable Services
  • • Lease Tax and Leases

2:00 pm Break

  • 2:10 pm Exemptions and Exclusions
  • • Suspensions of Exemptions
  • • Exclusions
  • • Exemptions
  • 3:30 pm – 4:00 pm Selected Sales & Use Tax Issues
  • • Credit for Taxes Paid
  • • Managing Sales Tax Audits

Date

10/23/2019

Where

Houston, 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