• 11 minutes

Overview of Sales and Use Tax Determination


Tax accrual systems need to be put in place for purchases. Which shouldn’t be complicated but must be done.

Sales tax and use tax are often referenced together as they often work together. Usually sales tax and use tax are imposed on the same body of taxable items. Sales tax is collected by the seller and reported and remitted to the state taxing authority; and use tax is going to be the counter of that. The reason why there is use tax has been to compliment the sales tax in transactions where they seller was not required to collect. The use tax gets imposed on the use of taxable items within a particular state or tax jurisdiction. This video provides an overview of sales and use tax and constitutional issues.

Runtime: 10 minutes



Christina (Christi) A. Mondrik, CPA, Esq.,TBLS Board Certified - Tax Law

Christina (Christi) A. Mondrik, CPA, Esq.,TBLS Board Certified - Tax Law

Mondrik & Associates

Christina A. Mondrik, Esq., CPA

  • Founder of Mondrik & Associates,
  • Experience includes disputes arising under Texas franchise tax, sales and use tax, fuel taxes, severance taxes, motor vehicle sales tax, and other state taxes
  • Represents taxpayers in resolving state and federal tax controversies and liti-gation
  • A seasoned speaker and author renowned for her expertise in taxation, spe-cializing in a wide array of topics such as sales tax audit issues, state tax treat-ment of non-traditional processes, and navigating the complex landscape of state and federal tax controversies
  • Board Certified, Tax Law, Texas Board of Legal Specialization
  • Former Chair of the State Bar of Texas Tax Section and President of the Austin Chapter of CPAs
  • J.D. degree, with honors, University of Texas School of Law; B.B.A. degree, ac-counting, University of Texas
  • Can be contacted at 512-542-9300 or [email protected]

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