California Sales and Use Tax Exemptions

E-mail this to a friend

Includes California Sales Tax Exclusions and Increased Areas of Exposure

September 16, 2010

Time:	1:00 pm ET (12:00 pm CT, 11:00 am MT, 10:00 am PT)
Length:	1 hour 30 minutes
ID:	386621

	Non-Member	Member
Live Teleconference:	$199.00	$159.20

Live Teleconference + CD:	$268.00 Best Value!	$214.40 Best Value!

Can't Attend the Live Teleconference?
CD/Manual Package Only:		$159.20

Benefits

California statutes on exemptions and exclusions may appear to be basic but in reality pose many exceptions. Those exceptions can easily be misunderstood and may result in large assessments in tax, interest and penalties if taxable sales are under reported. In addition, companies may be over paying tax on exempt purchases. Join us and learn how to simplify the complexities of the law pertaining to exemptions/exclusions, explain how auditors test your exempt sales and purchases, develop procedures and internal controls to properly exempt sales or purchases, and identify potential refund opportunities on tax paid on exempt purchases.

Agenda

	Exemptions
	Resale Foreign and Interstate Commerce Advertising Materials Software Sales to U.S. Government Occasional Sales Containers Green Tech Construction Leasing Supporting Exemptions in Sales Tax Audits

	Exclusions
	Services, Installation Labor vs. Fabrication Labor Storage and Use

	Overpayments and Areas of Exposure
	Tax Paid on Exempt Purchases Supporting Exemptions in a Sales Tax Audit

Faculty

Steven Cabrera, CPA, RSM McGladrey Inc.
Kenneth K. Choi, McGladrey & Pullen, LLP

Steven Cabrera, CPA

Tax manager at RSM McGladrey Inc. in Pasadena, California
Consults in sales and use tax audit representation, refund reviews and strategic tax planning
Sales and use tax consultant with Deloitte Tax, LLP
Former senior sales and use tax auditor with the California State Board of Equalization
Practicing CPA licensed in California
Instructed �Advanced Sales and Use Tax� seminars through Lorman Education Services
Member of the American Institute for Certified Public Accountants, the California Society of Certified Public Accountants and the Institute for Professionals in Taxation
B.S. degree, San Diego State University
Contact him at 626-405-4204 or steve.cabrera@mcgladrey.com

Kenneth K. Choi

State tax consulting manager at McGladrey & Pullen, LLP, in Los Angeles
Multistate sales and use tax consulting, including audit representation, refund reviews, transaction planning and due diligence
PricewaterhouseCoopers state tax consulting manager
California State Board of Equalization senior tax auditor
Washington State Department of Revenue auditor
Internal Revenue Service revenue agent
California CPA
Contact him at 213-330-4674 or kennethk.choi@mcgladrey.com

Continuing Education Units

AIPB
CLE (Please check the "Detailed Credit Information" page for states that have already been approved)
CPE
Enrolled Agents
Additional credit may be available upon request. Contact Lorman at 866-352-9540 for further information.

Detailed Credit Information

Additional credit may be available upon request. Please call 1-866-352-9540 for more information.
Only registered attendee will receive continuing education credit.

Who Should Attend

This teleconference is designed for accountants, controllers, accounts payable professionals, CFOs, tax managers and officers, presidents and vice presidents, finance professionals, bookkeepers, enrolled agents and attorneys.