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Sales and Use Tax in California

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.

101 minutes
Course Exam
Certificate of Completion
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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  • Published Decisions (Precedential vs. Non-Precedential)
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More Program Information

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

OnDemand Course

This course was last revised on August 18, 2021.

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

  • AIPB 2.0
     
  • This program is acceptable for 2.0 CPEC(s) towards the CB designation through the American Institute of Professional Bookkeepers (AIPB).
     

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

MP3 Download

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

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More Program Information

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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More Program Information

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!


  • OnDemand Courses
  • Live Webinars
  • MP3 Downloads
  • Course Manuals
  • Executive Reports
  • White Papers and Articles

Additional benefits include:

  • State Specific Credit Tracker
  • All-Access Pass Course Concierge

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

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Product ID: 408981
Published 2021
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