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Live Webinar

100-minute live streaming program
  • August 18
  • 1:00 - 2:40 pm EST

Sales and Use Tax in California

August 18

Gain a better understanding of your sales and use tax obligations in California.

Daniel Thompson is a leader in California sales and use taxation. He has a fun and inviting way of teaching how the state’s tax agency evolved while outlining the changing nexus rules resulting in the June 21, 2018, U.S. Supreme Court Wayfair decision. Dan will navigate the California sales and use tax landscape by discussing the application and background of sales and use tax laws, as well as opportunities surrounding how to comply with them. This topic offers insight on a wide array of subjects ranging from sales and use tax compliance to audits and appeals, and whether you are a California seller, or a remote seller making sales to California resident, it will provide a solid foundation of knowledge regarding California taxes.

Learning Objectives

  • You will be able to discuss evolution of sales and use tax administration from the BOE to the CDTFA/OTA.
  • You will be able to recognize how California defines and applies sales tax or use tax.
  • You will be able to review how various transactions are taxed and reported.
  • You will be able to describe the audits, the appeals, and the settlement procedures at both the CDTFA and OTA levels.

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Why Lorman?

Over 34 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

Introduction - Why We Are Here
  • As the Board Turned (State Board of Equalization)
  • CDTFA
  • OTA
  • Alphabet Soup for Other California Tax Agencies
Life After Wayfair
  • Nexus
    • Physical Presence Still Stands
    • All States and D.C. Have Their Own Nexus Definitions
  • What Is a Marketplace Facilitator?
  • Compliance and Lookback Issues
  • Race to the Bottom
Sales Tax vs. Use Tax Distinctions
  • Sales Tax (the Four Types of Sales Tax)
  • Use Tax
  • Distinguishing Which Tax to Collect and Which Party Is Responsible
Identification of Taxable Products and Services
  • Definitions of Tangible Personal Property, Retail Sale, etc.
  • Mixed Bag (Bundled) Transactions
  • Drop-Ship Transactions
California Sales and Use Tax Compliance
  • Type of Permits (Seller's Permit, Consumer's Use, Direct Pay, Temporary)
  • District Taxes – Wayfair Type Nexus Applies
  • Documentation, Documentation, Documentation
Partial Exemptions
  • Manufacturing
  • Farming
  • Post-Production
CDTFA Audits and Appeals
  • Pre-Audit Review
  • District Conferences
  • Petition for Redetermination
  • Settlement
OTA Appeals
  • Formal Review and Appeal Process
  • Administrative Law Judges
  • Published Decisions (Precedential vs. Non-Precedential)
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Why Lorman?

Over 34 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

Live Webinar Registration

  • AIPB 2.0
     
  • This program is acceptable for 2.0 CPEC(s) towards the CB designation through the American Institute of Professional Bookkeepers (AIPB).
     
  • CPE 2.0 including Taxes 2
     
  • Lorman Education Services is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: www.nasbaregistry.org. For more information regarding administrative policies such as complaint and refund, please contact our offices at 866-352-9539. CPE Credit: Maximum Credit Hours: 2.0 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Taxes for 2.0 hours. Prerequisite: basic knowledge of taxation. Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: Group Internet Based. Please refer to the information in this brochure for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board. Please note: In order to receive CPE credit for this course you MUST use the streaming audio option, as well as enable and complete the required progress checks.
     

Who should attend?

This live webinar is designed for accountants, CPAs, CFOs, controllers, accounts payable professionals, tax managers, presidents, vice presidents, bookkeepers, and tax preparers.

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Why Lorman?

Over 34 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

Daniel Thompson, CPA, CMI

Daniel Thompson, CPA, CMI

Thompson Tax & Associates, LLC

  • President of Thompson Tax & Associates, LLC and founded the company in 2002
  • 40 years of sales/use tax experience in both government and public accounting
  • Adjunct professor lectures on taxation at Golden Gate University’s State and Local Tax Program
  • Member of the American Institute of CPAs, the California Society of CPAs, and the Institute for Professionals in Taxation (IPT)
  • Served as chairman of the California Society of CPAs Sales and Use Tax Symposium
  • Founding member of the Independent SALT Alliance (ISA)
  • B.S. degree in accounting, California State University, Long Beach
  • Can be contacted at [email protected]
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Why Lorman?

Over 34 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.

Pay once and get a full year of unlimited training in any format, any time!

  • Live Webinars
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  • White Papers and Articles
  • Sponsored Live Webinars

Additional benefits include:

  • State Specific Credit Tracker
  • Members Only Newsletter
  • All-Access Pass Course Concierge

* For audio recordings you only pay shipping

Questions? Call 877-296-2169 to speak with a real person.

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Product ID: 408981
Published 2021
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