Gain insight into advanced sales and use tax issues facing businesses operating in a multistate environment.
An increasing multistate and international marketplace has resulted in significant sales and use tax issues. Recent statutes, regulations, and case law may have a significant effect on the applicability of sales and use tax and related exemptions for businesses operating in a multistate environment. Accountants, controllers, accounts payable professionals, CFOs, tax managers and officers, presidents, vice presidents, bookkeepers, and enrolled agents who operate in a multistate business environment face frequent questions regarding multistate taxation, which states can impose a tax, and how to document multistate exemptions. This course is designed to update professionals on advanced sales and use tax issues facing businesses operating in a multistate environment.
Learning Objectives
- You will be able to differentiate between Constitutional issues
- You will be able to identify significant cases related to Sales and Use taxes
- You will be able to identify the Streamlined Sales Tax Project characteristics
- You will be able to identify the Multistate Tax Compact characteristics
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Why Lorman?
Over 39 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Agenda
Constitutional Issues
- Due Process and Commerce Clause
- Full Faith and Credit
- Import/Export Clause
- Burden of Proof
Multistate Nexus and Sourcing
- Drop Shipments
- Sourcing Services
- Documenting Exemptions
- Reporting Requirements
Business Formations, Acquisitions, Mergers, and Divestitures
- Occasional Sale Exemptions
- Due Diligence Checklists for Sales Tax Issues
- Addressing Multistate Tax Issues
- Protecting Against Successor Liability
Tax Controversies
- Administrative Procedures
- Court Challenges
- Appeals
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Why Lorman?
Over 39 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Credits
OnDemand Course
This course was last reviewed on February 18, 2025.
Call 1-866-352-9540 for further credit information.
- AK CLE 1.5
- Alaska attorneys may receive 1.5 hour(s) of continuing legal education for completing this program. Please contact the Alaska Bar Association or go to www.alaskabar.org for details regarding reciprocity with other states.
- AL CLE 1.7
- This course or a portion thereof has been approved by the Alabama State Mandatory Continuing Legal Education Commission for a maximum of 1.7 hour(s) credit.
- Arizona CLE 1.5
- The Arizona State Bar does not pre-approve or pre-certify MCLE programs. However, records of this program and attendance will be maintained by Lorman Education Services/Noggin Guru for auditing purposes. This activity may qualify for up to 1.5 hour(s) toward your annual CLE requirement for the State Bar of Arizona.
- CA MCLE 1.5
- Lorman Education Services/Noggin Guru is a State Bar of California approved MCLE sponsor and this course qualifies for 1.5 CLE hour(s) of participatory credit.
- CT CLE 1.5
- Neither the Connecticut Judicial Branch nor the Commission on Minimum Continuing Legal Education approve or accredit CLE providers or activities. This course has been approved for CLE credit in jurisdictions aside from CT and therefore it automatically meets the content and delivery requirements in Connecticut. Credit is based on a 60 minute credit hour and shall be awarded as follows: 1.5 CLE credit(s).
- GA CLE 1.5
- This program has been approved by the Georgia Commission on Continuing Lawyer Competency for 1.5 CLE hour(s).
- MO CLE 2.0
- This course qualifies for self-study CLE credit in Missouri.
- NM CLE 1.6
- This program has been approved by the New Mexico Minimum Continuing Legal Education Board for 1.6 hour(s) of credit.
- VT CLE 1.5
- This self-study program has been approved by the Mandatory Continuing Legal Education Board of Vermont for 1.5 hour(s) of CLE credit. Please note: Attorneys may only claim 12 credits per compliance period in this format. This course is considered "Non-Moderated Programming without Interactivity".
To earn each credit Lorman offers through the OnDemand learning platform, you need to watch 100% of the program. Also, for certain credits you will need to fulfill additional requirements which will be displayed on the "credits" tab when viewing the course.
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
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Why Lorman?
Over 39 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Faculty
Christina (Christi) A. Mondrik, CPA, Esq.,TBLS Board Certified - Tax Law
Mondrik & Associates
Christina A. Mondrik, Esq., CPA
- Founder of Mondrik & Associates, www.mondriklaw.com
- Board Certified, Tax Law, Texas Board of Legal Specialization
- Represents taxpayers in resolving state and federal tax controversies and litigation
- 2019 - 2020 chair, Tax Section, State Bar of Texas
- 2024 - 2025 treasurer, Texas Society of CPAs
- vice-chair, American Bar Association Section of Taxation State and Local Tax Committee
- J.D. degree, with honors, University of Texas School of Law; B.B.A. degree, accounting, University of Texas
- Can be contacted at 512-542-9300 or [email protected]
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Why Lorman?
Over 39 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
All of your training, right here at Lorman.
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- OnDemand Courses
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- Course Manuals
- Executive Reports
- White Papers and Articles
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- State Specific Credit Tracker
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