Texas Sales & Use Tax
Total Credits: 4 including 4 Taxes - Technical
- Average Rating:
- 257
- Categories:
- On Demand Pass | Tax
- Faculty:
- Jimmy Martens
- Course Levels:
- Basic
- Duration:
- 4 Hours
- License:
- Never Expires.
Description
The course begins with a general discussion of the rules pertaining to which goods and services are taxable. Next, we discuss local sales and use taxes, multi-state nexus South Dakota v. Wayfair and the status of Teas rules and laws (proposed, passed, or adopted) to implement the Wayfair decision. Then, we’ll review the rules common to all taxable services and then each of them individually, with particular emphasis on real property services, repairs & remodeling of personal property and commercial property, data processing, information services. We’ll address issues arising in various industries including real estate construction, oil and gas, and high-tech.
The course covers the major exemptions, including sale for resale, manufacturing, and export sales. We’ll address 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.
Basic Course Information
Learning Objectives- Real Estate Construction
- Manufacturing
- Oilfield Services
- Software/Internet
- Resale & Other Exemptions
- Out-of-state Purchases
- Bare Equipment Rentals
- Equipment Rentals with Operators
Major Subjects Texas Sales Tax
Course Materials
| TX_Sales_Slides (15.7 MB) | 65 Pages | Available after Purchase |
Faculty
Jimmy Martens Related Seminars and Products
Owner
Martens, Todd, Leonard, Taylor & Ahlrich
Jimmy Martens is a trial and appellate attorney who specializes in challenging Texas franchise and sales tax assessments during audits, in administrative hearings, and in the state courts of Texas. He is the course instructor for TXCPA’s statewide courses on the Texas franchise (margin) tax and the Texas sales & use tax. He is also a CPA and board certified in Tax Law. He may be reached by e-mail at jmartens@textaxlaw.com and by phone at 512-542-9898.
Additional Info
Basic Course Information
Prerequisites NoneAdvanced Preparation None
Designed For CPAs, return preparers, and bookkeepers
Original Recording Date 2/29/2019
Yellow Book No
Course Developer LAT Seminars
Additional Information
Instructional Delivery Method Group Internet BasedRefund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.
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