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Basics of Sales and Use Tax

Learn how sales and use tax relate to each other and gain an understanding of exemptions.

Recent case law, legislative and administrative changes have been altering the landscape of sales and use tax compliance for businesses operating in a multistate environment. These issues are not limited to online businesses selling goods in customers in multiple states. Many services are moving toward a digital platform, which creates significant sales tax issues in states that impose tax on services. This topic covers the basics of sales and use tax, including how the two types of taxes work together, which state or local jurisdiction(s) can impose the tax, and how to evaluate when tax collection is required. This information also addresses, in general, what types of questions to ask to determine which goods and services are taxable in a particular state, which exemptions apply and tips for documenting them.

Runtime: 95 minutes
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Why Lorman?

Over 33 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

How the Sales Tax and Use Tax Work Together

  • Sales Tax
  • Use Tax
  • What Does Wayfair Have to Do With It?

Taxable Items

  • Tangible Personal Property
  • Taxable Services
  • Who Pays?

Exemptions

  • Entity Exemptions
  • Item Exemptions (Including Tax Holidays)
  • Use Exemptions
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More Program Information

Why Lorman?

Over 33 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

MP3 Download

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

OnDemand Course

This course was last revised on May 27, 2020.

Call 1-866-352-9540 for further credit information.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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More Program Information

Why Lorman?

Over 33 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 A. Mondrik, Esq., CPA

Christina A. Mondrik, Esq., CPA

Mondrik & Associates

  • 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
  • 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]
Harriet A. Wessel

Harriet A. Wessel

Mondrik & Associates

  • Associate at Mondrik & Associates, www.mondriklaw.com
  • Attorney licensed in Texas
  • Represents taxpayers in resolving state and federal tax controversies and litigation
  • LL.M. degree in taxation and U.S. law, University of Houston Law Center; LL.B. degree, with distinction, University of Glasgow School of Law, U.K.
  • Can be contacted at 512-542-9300 or [email protected]
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Why Lorman?

Over 33 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.

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Product ID: 407448
Published 2020
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